资产会计要素定义英文

什么是会计基本的要素？

资产包括：流动资产（银行存款、现金、存货、应收账款等），固定和无形资产（设备、建筑物、土地等）负债包括：流动负债（短期借款），非流动负债（长期借款）收益包括：（主营收入、其他业务收入、营业外收入）开支包括：成本和费用（制造费用、管理费用、研发费用、财务费用）

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

the following six iterms are basic accounting elementsassetsliabilitieswoners' equityrevenuesexpensesprofits

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.