7 资 产 asset （1）概念 资产是指企业过去的交易或者事项形成的，由企业拥有或控制的，预期会给企业带来经济利益的资源。 Assets are the properties or economic resources held by a business. A common characteristic of asset is their ability to provide future benefits to the company.
10 负 债 liability （1）概念 负债是指企业过去的交易或者事项形成的，预期导致经济利益流出企业的现时义务。 liability are debts or obligations of a business. They are claims of others against the assets of a business. A common characteristic of liabilities is their capacity to reduce the future assets or to require future services or products.
13 所有者权益 owner’s equity （1）概念 所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。又称为股东权益。 Equity is the owner’s claim on the assets of a business. It represents the assets that remain after deducting liabilities, called net assets.
15 （3）来源及具体内容 所有者权益 实收资本 paid-in capital 所有者投入 资本公积 capital surplus 部分利得与损失盈余公积 earned surplus利润留存未分配利润 undistributed profit
16 收入 revenues （1）概念 收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。 Revenues are the value of assets exchanged for products and services provided to customers as part of a business’s main operations. May occur as inflows of asset or decreases in liabilities.