会计专业英语（杨晓华）Task 2.pptVIP

;;Contents:;2.1 Accounting Elements;Features (1) Assets are in natural economic resources; (2) Assets are formed in the past. Assets must be assets in reality, rather than assets in the future; (3) Assets must be able to bring economic benefits. The economic benefit may include direct or indirect inflows of cash or cash equivalents; (4) Assets must be owned or controlled by the enterprise; (5) Assets are measurable by money.;;;2.1.2 Liabilities 　　Liabilities are current duties which originated from past transactions or events. The fulfillment of the duty will cause the outflow of