会计英语课件1.docVIP

Unit 2 accounting cycle Accounting Equation and Double Entry 会计等式与复式记账法 会计英语 The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital. 一个企业的财务是由资产对负债和资本的关系来表示的。 Assets are properties that are owned and have monetary value; for instance, cash, inventory, buildings, equipments. 资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated. 负债是欠外部的数额，如应付票据、