金融英语之会计词汇漫谈（二）
[b]二.Assets、Liabilities 和Owner's Equity[/b]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：[p=30, 2, left]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。[/p][p=30, 2, left]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。[/p][p=30, 2, left]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。[/p]
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：[p=30, 2, left]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。[/p][p=30, 2, left]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。[/p]
Owner's equity 是由 owner (所有者、业主)和equity （权益）构成为“业主权益”。例如：[p=30, 2, left]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。[/p][p=30, 2, left]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。[/p]
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：[p=30, 2, left]Assets=Liabilities+Owner's equity
资产=负债+业主权益[/p]
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