二、assets和liabilities
       
        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.

　　資產(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 .

　　資產(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.

　　負(fù)債是指將來需用貨幣或服務(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.

　　負(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.

　　業(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.

　　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(yíng)成果。

        上述會(huì)計(jì)要素相互之間的關(guān)系用一個(gè)簡(jiǎn)單的數(shù)學(xué)公式來表示，就是會(huì)計(jì)恒等式。