Receivable 、Payable和 Prepaid
將Receivable 和Payable 兩個詞稍加比較，不難發現它們後面的四個字母相同，都有-able ，這是英語詞彙構成的後綴之一。這個詞綴緊接在動詞之後，使動詞變成形容詞，表示「能夠…、適於…、可…、應…」。Receive（收到、接受）加上- able 成為receivable，其意義也相應成為「能收的、應收的」；同樣pay（付款、支付）加上-able 也相應成為「應付的」。這裡要特別提到的是，動詞後綴有-able 所形成的形容詞，和一般形容詞不同，在修飾名詞時，它不在名詞之前而在名詞之後。例如accounts receivable（應收帳款）、accounts payable （應付帳款）、notes receivable（應收票據）、notes payable（應付票據）。下面舉出幾個句子來操練一下這幾個會計詞彙：
1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
有很多賒購客戶的企業應設置一個應收帳款總分類帳戶，登記所有賒購客戶欠的貨款，並為每個賒購客戶設置一個明細帳戶。
2、Accounts Receivable are often classified as current assets.
應收帳款通常歸入流動資產。
3、Accounts receivable arise when a business sells goods and service on credit.
當企業以賒帳方式銷售產品或提供服務時，就產生應收帳款。
4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
本票對受款人來說是應收票據，對出票人來說則是應付票據。
5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
6、Accounts payable and notes payable are typical example of current liabilities.
應付帳款和應付票據是流動負債的典型例子。
7、As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.
如前所述，應付帳款和應付票據通常產生於企業的經營活動，例如在正常經營過程中的賒帳購買商品和接受服務。
Prepaid（預付的） 這個詞和前面的Pay 關係非常密切,實際上就是在pay 的過去分詞paid 前加上一個前綴pre-，這個前綴表示「前、預先」之意，合起來就是「預付的」。例如：
8、Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :
Dr. Prepaid Expenses—Prepaid Insurance $1200
Cr. Cash $1200
假設，一個公司4月1日支付了1200美圓的保險費預付一年的保險費。這意味著一種資產（預付費用）的增加，另一種資產（現金）的減少。因此，會計分錄應為：
借：預付費用—預付保險費 1200美圓
貸：現金 1200美圓
Inventory（存貨）
Inventory （存貨），在會計英語詞彙中是最基本的詞彙之一，與這個詞彙有關的詞彙，比如與存貨計價有關的方法，在會計報表及其說明解釋中是經常可以見到的，因此，就讓我們將它們放在一起來漫談。例如：
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存貨必須遵循歷史成本原則按取得成本計價。
2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
對於工業企業而言，主要有三類存貨：原材料、半成品和產成品。
下面這幾個都是存貨計價的專門詞彙，不能不談到。
Specific identification method （個別辨認法）
3、Under the specific identification method, the specific actual cost is assigned to each unit.
在個別辨認法下，要按每一存貨項目辨認實際成本。
4、Average-cost method （平均成本法）
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.
可供銷售的商品成本總值除以可供銷售的商品數量就得到平均單位成本。
5、First-in, first-out method （先進先出法）
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
在先進先出法下，假設企業首先銷售最早購入的商品，期末存貨按最近的購貨價格計價。
6、Last-in, first-out method （後進先出法）
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of 「old」 goods acquired in the earliest purchases.
這種方法的名稱意味著最後購進的商品最先銷售出去，而期末存貨由那些最早購入的「老」存貨構成。
Long-term Assets 和 Long-term liabilities
Long-term（長期的）和Assets、Liabilities結合，分別構成Long-term assets（長期資產）和Long-term liabilities（長期負債）。
Long-term assets（長期資產）也有寫成Long-lived assets 的，與Fixed assets（固定資產）、Plant and equipment（廠房和設備），甚至還有property（財產）相互重疊。請看幾個例句：
1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.
長期資產有如下特徵：經濟價值高，具有實物形態或不具有實物形態，使用年限超過一個會計期間。
2、Long-term assets are classified into tangible assets and intangible assets.
長期資產可以分為有形資產和無形資產。
3、Tangible assets include land, buildings, plant and equipment.
有形資產包括土地、房屋、廠房和設備
4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
術語「廠房和設備」用來描述企業為經營使用而購買並不打算再出售給顧客的長期資產。
5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
長期以來，會計文獻一直使用「固定資產」這一名詞來代表各種廠房和設備。
6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.
無形資產是指應用於企業的經營活動，但沒有實物形態且非流動的資產。
7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.
無形資產包括商譽、專利權、商標、版權，以及專營權。
Long-term assets（長期負債）是企業由於過去交易事實或行為而產生的，並將於一年或超過一年的一個營業周期以上償還的債務。一般有應付公司債券、應付長期票據等。例如：
8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
長期負債是指不符合流動負債條件的負債。應付抵押借款、長期租賃、應付長期票據，以及應付債券都是長期負債的一些例子。
9、Long-term liabilities are measured in accordance with historical cost principle.
長期負債按照歷史成本原則計量。
10、Bonds payable are the typical example of long-term liabilities.
應付債券是長期負債的典型例子
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