会计英语中会计要素教案

会计六大要素的英文的定义：

1、Assetsrefer to the resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of its past transactions or events.

资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

2、Liabilities are the current obligations undertaken by the enterprise.

负债是企业承担的现时义务。

3、Owners' equity (shareholders' equity) is the investor's ownership of the net assets of a business, also known as shareholders' equity.

所有者权益（股东权益）就是投资者对企业净资产的所有权，又称为股东权益。

4、Income refers to the total inflow of economic benefits unrelated to the capital invested by the owners, which is formed in the daily activities of the enterprise and leads to the increase of owners' equity (shareholders' equity).

收入是指企业在日常活动中形成的、会导致所有者权益（股东权益）增加的、与所有者投入资本无关的经济利益的总流入。

5、 Expensesrefer to the total outflow of economic benefits, which are not related to the distribution of profits to owners, occurring in the daily activities of an enterprise and resulting in the reduction of owners' equity (shareholders' equity).

费用是指企业在日常活动中发生的、会导致所有者权益（股东权益）减少的、与向所有者分配利润无关的经济利益的总流出。

6、Profitrefers to the operating results of an enterprise in a certain accounting period, which is a kind of harvest.

利润是指企业在一定会计期间的经营成果，是一种收获。

大致翻译了一下，不知道是否符合你的需要，希望对你有帮助。Assets（资产） refer to enterprises of past transactions or events which are owned or controlled by an enterprise, and is expected to generate economic benefits to the enterprise's resources.Liabilities（负债） are past transactions or events, is expected to result in an outflow of economic benefits from the enterprise's real obligations.Owners' equity（所有者权益） refers to the enterprise assets after deducting liabilities by the residual interest.Income （收入）is to show enterprise in daily activities, increases in owners' equity, other than those relating to contributions irrelevant the gross inflow of economic benefits.Cost（费用）is to show the enterprise in the daily activities, will lead to owners' equity, other than those relating to appropriations of profits irrelevant gross outflow of economic benefits.Profit（利润） refers to an enterprise for a certain accounting period of the operation result.

asset,liability,the owner's equity,revenue,expense,profitcost,profit and loss

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.