If you are using windows authentication then the user's nt account would be the login that you need to grant permissions to. In this case the user and login are the same.
If you had a sql login called 'Accounts', then multiple users could login as the 'accounts' user.
SQL Server thinks that the accounts login is a user regardless of the fact that there are many people logging in as that user.
If you look in Books Online under logins-sql server, there is atleast 30 sub topics that should explain it in a lot more detail.
A login allows a user to connect to the SQL Server it DOES NOT allow the users permissions to any of the databases.
The logins is then mapped to a User. The user can then access the database you give them permissions to. If you want the user to do anything with the database you must give them permissions, to select / insert / delete information from tables or views or execute permissions on the stored procs. You can add them to a role and give permissions to the role, any user you is added to the role, inherits the role's permissions (like groups in Windows NT).
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