"The man eats an apple."
Translation:Der Mann isst einen Apfel.
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But if you say "EINEN Apfel isst DER Mann", it means the man eats an apple. You will understand more when you've learned about the nominative, accusative and dative.
Einen is accusative form of the noun in Masculine. That is the reason why the sentence "Einen Apfel isst der Mann." still have the same meaning with "Der Mann isst einen Apfel"
If you want to say something like "The apple eat the man", the article of apple and the man have to be in different form like ""EIN Apfel isst DEN Mann."
Sorry for being pedantic, but you said "Einen is accusative form of the noun in Masculine" Einen is the accusitive form of the article. Apfel is the noun. Ein/einen and der/den are articles. Der is the definite article for a masculine thing in Nominative case. Ein is the indefinite article. In accusative they are den and einen.