account book

account book的音标是[ə"kaunt bʊk]，基本翻译是“账簿”，速记技巧是：ak 抗 bʊk 补课。

Account book的英文词源：

account：意为“账户、账目”，源于拉丁语，表示“记录”。

book：意为“账簿、账本”，源于古英语，表示“书”。

变化形式：

复数形式：accounts、books。

第三人称单数：accounts。

现在分词：accounting。

相关单词：

1. Accountant：意为“会计师”，源于拉丁语，表示“记录者”。

2. Balance：意为“平衡”，源于古英语，表示“秤”。在会计中，balance常用于描述账户余额。

3. Ledger：意为“分类账”，源于古英语，表示“账簿”。在会计中，ledger常用于描述详细记录账户的账本。

4. Journal：意为“日记、日志”，源于拉丁语，表示“记录”。在会计中，journal常用于描述每日记录交易的账本。

5. Receipt：意为“收据”，源于古英语，表示“收到”。在会计中，receipt常用于描述收到款项的证明。

6. Expense：意为“支出”，源于拉丁语，表示“花费”。在会计中，expense常用于描述花费的款项。

7. Deposit：意为“存款”，源于古英语，表示“存放”。在会计中，deposit常用于描述存入账户的款项。

8. Withdrawal：意为“取款”，源于拉丁语，表示“提取”。在会计中，withdrawal常用于描述从账户中提取的款项。

9. Transaction：意为“交易”，源于拉丁语，表示“交换”。在会计中，transaction常用于描述账户之间的交易活动。

10. Record：意为“记录”，源于拉丁语，表示“记载”。在会计中，record常用于描述记录交易或事项的过程。

常用短语：

1. account book 账簿

2. keep account 记账

3. cash account 现金账户

4. balance sheet 资产负债表

5. profit and loss account 利润表

6. reconcile account 对账

7. adjust account 调整账目

例句：

1. I am keeping an account book to record my expenses.

2. The cash account showed a large balance at the end of the month.

3. The balance sheet showed the company"s assets and liabilities.

4. We need to reconcile our accounts to ensure accuracy.

5. The adjustment of the accounts resulted in a small loss for the year.

6. The accountant is responsible for adjusting the accounts to reflect reality.

7. We need to keep our financial records in order to maintain good accounting practice.

英文小作文：

Keeping Accounts of Business Transactions

Accounting is an essential part of business operations, and keeping track of financial transactions is crucial for effective decision-making and financial management. Whether it"s a small business or a large corporation, it"s essential to maintain accurate records of income and expenses, assets and liabilities, and profits and losses.

Account books are essential tools for recording financial transactions, and they serve as a reliable source of information for analyzing business performance and making informed decisions. By keeping track of cash flows, assets, liabilities, and profits, businesses can better understand their financial position and identify areas for improvement.

Accuracy and transparency are key when it comes to accounting, and maintaining proper records helps businesses avoid fraudulent activities and maintain compliance with regulatory requirements. By staying up-to-date with accounting practices and procedures, businesses can ensure that their financial records are accurate, reliable, and compliant with relevant laws and regulations.