会计英文问题

debtor 债务人creditor债权人assets 资产liabilities 负债会计中 assets资产＝liabilities负债＋enterprise owner's profit所有者权益是不是你们老师把creditor举例为所有者权益了Debtors属于Current Assets(流动资产),Creditors属于Current Liabilities(短期债务).

你把你们老师的原话打出来我看看~这里干分析是没有用的~“属于”这个词也可能有很多的推敲空间的~噢这样哦~那简单啊~3个可能~1.老师糊涂了~偶尔犯错误~2.你笔记记错了。。。。3.都是对的~那么就要分析了~讲到资金平衡~肯定要有债权人和债务人~而且你对几个概念的解释~也没问题吧~Current Assets(流动资产),DebtorsCurrent Liabilities(短期债务). Creditors老师的图是这样的哈？可能他要表达的意思是：人+Current Assets=Debtors/人借了东西。。债务人了嘛~人+Current Liabilities=Creditors/人把东西借出去就债权人了嘛~--------------------------------------------而且你其实是知道这4者的关系的~对与不对你自己都事能判断的~如果实在不行~还是问那个老头吧~.....

首先Accounting 基本公式 Assets = Liability + Equity ,  Equity 里包含profit， 那么：

Assets = Liability + Equity + Profit 即 Assets = Liability + Equity + （Revenue - Expense），那么 Assets + Expense = Liability + Equity + Revenue

粗体公式特别重要，debit 等式左边，这些账户会增加，credit 左边，则下降；debit 等式右边，这些账户下降，credit 右边，则上升。

Apple Company engaged in the following transactions during September苹果公司在九月参与如下交易：1 Purchased inventory for cash 800现金购买库存8003 Purchased 1,900 of inventory on account under terms of 2/10.n/30根据2/10.n/30购买1900库存记账7 Returned 300 of defective merchandise purchased on sep 3退还9月3日购买的300件缺陷产品9 Paid freight bill of 300 on September 3 purchase支付9月3日采购的300件运费10 Sold inventory on account for 3,100. Payment term was 3/15 n/30 these goods cost company 1,700 记账卖出库存3100. 支付方式是3/15 n/30，这些货物话费公司170011 Paid amount owed on credit purchase of September 3,less the discount and the return9月3日的赊购金额，更少的折扣和回报16 Granted a sales allowance of 800 on the septermber 10 sale在9月10日的销售中获得了800销售津贴20 Received returned inventory from September 10 sale,300.The cost of the inventory received was 250收到9月10日出货的退货300。收到库存的花费是25021 Paid utilities expense 300支付公用事业费30023 Received cash from September 10 customer in full settlement of the debt,less the allowance return and discount从9月10日起，客户收到了全额清偿债务的现金。较少的津贴返还和折扣