会计要素

资产：指过去的交易或事项形成的并由企业拥有或者控制的，预期会给企业带来经济效益的资源。

负债：指过去的交易或事项形成的，预期会给企业带来经济效益的流出的现时义务。

所有者权益：指企业资产扣除负债后由所有者享有的剩余利益。

收入：指企业在日常活动中发生的、会导致所有者权益增加，与所有者投入资本无关的经济利益的总流入。

费用：指企业在日常活动中发生的、会导致所有者权益减少，与向所有者分配利润无关的经济利益的总流出。

利润：指企业在一定期间的经营成果，是企业在一定期间所有收入与所有费用的差额。

Assets: refers to resources that are formed by past transactions or events and are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise.

Liabilities: refers to the current obligations formed by past transactions or events that are expected to bring economic benefits to the enterprise.

Owner's equity: refers to the residual interest enjoyed by the owner after deducting liabilities from the assets of the enterprise.

Income: refers to the total inflow of economic benefits that occur in the company's daily activities that will increase the owner's equity and have nothing to do with the capital invested by the owner.

Expenses: refers to the total outflow of economic benefits incurred by the enterprise in its daily activities that will reduce the owner's equity and have nothing to do with the distribution of profits to the owner.

Profit: refers to the business results of an enterprise in a certain period, which is the difference between all income and all expenses of the enterprise in a certain period.

参考资料：百度，谷歌翻译

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