初级司帐专业英语提纲1.docVIP

初级会计专业英语提纲 Ⅰ. Choices (选择及判断资料) P5 会计六要素 Assets are the economic resources that are owned or con trolled by a business and can be expressed in monetary units. 资产指由企业拥有或控制并能用货币计量的经济资源。 Liabilities are the obligations or debts that a business must pay in money or services at some time in the future. 负责指将来需用货币或服务偿还的债务或履行的义务。 Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the difference between the amount of assets and the amount of liabilities. 业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额减负债总额后的余额。 Revenues are the economic resources flowing into a busines