乙酸乙酯，其分子式为$C_{4}H_{8}O_{2}$。求其最简式，需找出各元素原子个数的最简整数比。

$C$、$H$、$O$原子个数比为$4:8:2$，将其化简，各项同时除以$2$，得到最简整数比为$2:4:1$。

故乙酸乙酯的最简式为$C_{2}H_{4}O$。

The molecular formula of ethyl acetate is $C_{4}H_{8}O_{2}$. To find its empirical formula, we need to find the simplest whole - number ratio of the atoms of each element.

The ratio of the number of $C$, $H$, and $O$ atoms is $4:8:2$. Simplifying this ratio by dividing each term by 2, we get the simplest whole - number ratio of $2:4:1$.

So, the empirical formula of ethyl acetate is $C_{2}H_{4}O$.