会计要素包括资产英语

The accounting element is the classification of the accounting object,including asset, liability,owner's equity,revenue,expense and net income.The first three items affect the company's financial status of a certain date;The last three items affect the company's operating result in a certain accounting period.

Accountancy's main factor is the basic classification which carries on to accountancy's object, including a property, owing debt, proprietor rights, income, expenses, profits, threes reflection financial standing of business enterprise some date, empress three reflection management result of business enterprise a certain accountancy's period

Accounting elements include assets,liabilities,owners' equity income,cost and profit!

double entry accounting 复式记帐法 debit and credit accounting 借贷记帐法 ---- 会计分录 Journal entry 会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger