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标题: 金融英语之会计词汇漫谈（二） [打印本页]

作者: leenyao 时间: 2011-3-12 18:48 标题: 金融英语之会计词汇漫谈（二）

二.Assets、Liabilities 和Owner's Equity
这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：

1. Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。

2. Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。

3. Assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。

Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：

1. Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.
负债是指将来需用货币或服务偿还的债务或履行的义务。

2. Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
负债是欠外部的数额，如应付票据、应付帐款、应付债券。

Owner's equity 是由 owner (所有者、业主)和equity （权益）构成为“业主权益”。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.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。

2. Capital is the interest of the owners in an enterprise. Also known as owner's equity.
资本是企业所有者的利益，也称为业主权益。

3. Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：

Assets=Liabilities+Owner's equity
资产=负债+业主权益

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