(N/A) The resonance structures of the acetate ion $(CH_{3}COO^{-})$ are formed by the delocalization of the negative charge between the two oxygen atoms.
In the first structure,the negative charge is on one oxygen atom,and there is a double bond between the carbon and the other oxygen atom.
By moving a lone pair from the negatively charged oxygen to form a $C-O$ double bond,and simultaneously moving the $\pi$-electrons of the existing $C=O$ double bond onto the other oxygen atom,we obtain the second resonance structure.
The resonance hybrid shows that the negative charge is shared equally between the two oxygen atoms.