背会计知识点的英文.docVIP

背会计知识点的英文

AccountingknowledgepointsinEnglish:

1.Assets

-Definition:Resourcesownedbyacompanythatareexpectedtobringfutureeconomicbenefits.

-Commontypes:Fixedassets(e.g.,buildings,machinery),currentassets(e.g.,cash,inventory),intangibleassets(e.g.,patents,trademarks).

2.Liabilities

-Definition:Obligationsofacompanythatitisrequiredtopayinthefuture.

-Commontypes:Currentliabilities(e.g.,accountspayable,short-termloans),long-termliabilities(e.g.,bondspayable,long-termloans).

3.Equity

-Definition:Theresidualintere