Accounting会计英语accounting(会计)一词和汉语的“会计”一样,都是在会计这种现象产生很久以后才固定下来的。英语accounting(会计)是英语动词account加词尾-ing构成的名词,而account本身在1300年才进入英语。account最初源自拉丁语的computare(计数),这说明会计是离不开计数的。拉丁语的computare演变成古法语的counter,词义扩大成“计算”、“叙述”,counter又演变成aconter,意为“讲述”、“叙述”,进入中古英语后成为acounten,最后才演变成现代英语的account。直到1582年,account又恢复“计数”的词义(在当代英语中“计数”之意由count承担,account又无 Accounting English accounting (Accounting) and Chinese “accounting” are the same, this phenomenon is accounting for a long time later fixed. English accounting (accounting) is the English verb account-ending noun composition, and the account itself in 1300 before entering English. The account originally originated from Latin computare (count), indicating that accounting is inseparable from the count. Latin computare evolved into an Old French counter, the meaning expanded to “calculation”, “narrative”, counter has evolved into aconter, meaning “narration”, “narration” into Middle English into acounten, and finally evolved into the modern English account. Until 1582, the account resumed the meaning of “counting” (in contemporary English the meaning of “counting” was borne by count, without account