会計
解説 Definition
accounting は account（計算する、説明する）に関連する形で、会計という意味です。お金の出入りを記録し、会社や団体の財務を管理する分野や仕事を指します。
Accounting is the work, system, or field of study concerned with recording, organizing, checking, and reporting financial transactions. It helps a person or organization understand its income, costs, assets, and financial position.
覚え方のコツ Memory Tip
account「計算・勘定、説明」に -ing が付いて、金銭の出入りを記録・整理・報告する活動や学問を表します。単なる calculation「計算」より、帳簿や財務全体の管理を含む語です。study accounting「会計学を学ぶ」、accounting software「会計ソフト」、good accounting「適切な会計処理」を一組で覚えましょう。
Connect accounting with account, a record or statement of money, plus -ing, which presents the related activity or field. Do not reduce it to calculation: accounting includes recording transactions, organizing them, checking their accuracy, and preparing financial information. Picture a business using accounting software to track sales and costs, or a student studying accounting at college. Useful combinations include accounting department, accounting system, and accounting records. The core memory is “making money matters countable and explainable through organized records.”
例文
She studies accounting at college.
彼女は大学で会計を学んでいます。
The shop uses simple accounting software.
その店は簡単な会計ソフトを使っています。
Good accounting helps a business understand its costs.
適切な会計は、企業が費用を把握する助けになります。
accounting の類義語・関連語
accounting の語源・成り立ち Etymology
accounting は account + -ing で、account は古フランス語を経てラテン語 computare（数える、計算する）にさかのぼります。関連語に count、compute があり、「数えて内容を明らかにすること」から、会計・記録処理の意味になりました。
Accounting is built from account and the suffix -ing. Account entered English through Old French forms associated with counting and reckoning, ultimately connected with Latin computare, “to calculate or reckon.” Count and compute are historical relatives. As accounts became organized records showing money received, owed, or spent, accounting developed as the name for maintaining and interpreting those records and, later, for the professional and academic field devoted to financial information.
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