現(xiàn)在隨著國(guó)外財(cái)務(wù)證書(shū)的盛行,現(xiàn)在很多的財(cái)務(wù)人員都在逐漸接觸一些財(cái)務(wù)英語(yǔ),也就有越來(lái)越多的專業(yè)詞匯需要被大家知道、學(xué)習(xí),高頓網(wǎng)校小編今天給你介紹一些關(guān)于財(cái)務(wù)專業(yè)英語(yǔ)的詞匯,供小主學(xué)習(xí)。
        Assets、Liabilities、Owner's equity的對(duì)比
  這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益,是會(huì)計(jì)等式的三個(gè)要素。
  Assets=Liabilities+Owner's equity
  (資產(chǎn)=負(fù)債+業(yè)主權(quán)益)
  Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式,即詞尾要有 “s”。如果不用復(fù)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.
 ?。ㄙY產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn),如現(xiàn)金、存貨、建筑物、設(shè)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(jì)量的經(jīng)濟(jì)資源。)
  3、 Assets can be classified into current assets and non-current assets .
 ?。ㄙY產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。)
  Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident (肇事的責(zé)任);liability to pay taxes (納稅的義務(wù))。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)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.
 ?。ㄘ?fù)債是指將來(lái)需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。)
  2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
 ?。ㄘ?fù)債是欠外部的數(shù)額,如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)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.
 ?。I(yè)主權(quán)益代表業(yè)主對(duì)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(fù)債之間的差額。)
  2、 Capital is the interest of the owners in an enterprise. Also known as owner's equity.
 ?。ㄙY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.
 ?。I(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開(kāi)業(yè)以來(lái)積累的經(jīng)營(yíng)成果。)