二、assets和liabilities
       
        Assets 這個詞表示資產(chǎn)時一定要用復數(shù)形式，即詞尾要有 “s”。如果不用復數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：

　　1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment.

　　資產(chǎn)是指企業(yè)所擁有的、具有貨幣價值的財產(chǎn)，如現(xiàn)金、存貨、建筑物、設備。

　　2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.

　　資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計量的經(jīng)濟資源。

　　3、 Assets can be classified into current assets and non-current assets .

　　資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。

　　Liabilities 是liability 的復數(shù)形式。它的意思是法律上的責任、義務。如 liability for an accident (肇事的責任);liability to pay taxes (納稅的義務)。只有其為復數(shù)形式 liabilities 時才表示負債、債務的意思。例如：

　　1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.

　　負債是指將來需用貨幣或服務償還的債務或履行的義務。

　　2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.

　　負債是欠外部的數(shù)額，如應付票據(jù)、應付帳款、應付債券。

　　Owner's equity 是由 owner (所有者、業(yè)主)和equity (權(quán)益)構(gòu)成為“業(yè)主權(quán)益”。例如：

　　1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.

　　業(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負債之間的差額。

　　2、 Capital is the interest of the owners in an enterprise. Also known as owner's equity.

　　資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。

　　3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.

　　業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。

        上述會計要素相互之間的關(guān)系用一個簡單的數(shù)學公式來表示，就是會計恒等式。