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        首頁 > 會計資格證 > 會計英語中會計要素教案

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        西安一品家

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        會計六大要素的英文的定義:

        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.

        資產(chǎn)是指企業(yè)過去的交易或者事項形成的、由企業(yè)擁有或者控制的、預(yù)期會給企業(yè)帶來經(jīng)濟利益的資源。

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

        負債是企業(yè)承擔(dān)的現(xiàn)時義務(wù)。

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

        所有者權(quán)益(股東權(quán)益)就是投資者對企業(yè)凈資產(chǎn)的所有權(quán),又稱為股東權(quán)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).

        收入是指企業(yè)在日?;顒又行纬傻摹?dǎo)致所有者權(quán)益(股東權(quán)益)增加的、與所有者投入資本無關(guān)的經(jīng)濟利益的總流入。

        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).

        費用是指企業(yè)在日?;顒又邪l(fā)生的、會導(dǎo)致所有者權(quán)益(股東權(quán)益)減少的、與向所有者分配利潤無關(guān)的經(jīng)濟利益的總流出。

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

        利潤是指企業(yè)在一定會計期間的經(jīng)營成果,是一種收獲。

        會計英語中會計要素教案

        136 評論(12)

        C站隊丶肥皂

        大致翻譯了一下,不知道是否符合你的需要,希望對你有幫助。Assets(資產(chǎn)) 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(負債) are past transactions or events, is expected to result in an outflow of economic benefits from the enterprise's real obligations.Owners' equity(所有者權(quán)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(費用)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(利潤) refers to an enterprise for a certain accounting period of the operation result.

        235 評論(15)

        佼佼豬豬

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

        322 評論(10)

        lijieqin不想長大

        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.

        274 評論(15)

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