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会计英语词汇大全
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会计英语词汇大全：　　account payable 应付帐款 　account receivable 应收帐款 　account of payments 支出表 　account of receipts 收入表
Accounting period 会计期间 accounting year 或financial year 会计年度
accountant genaral 会计主任 　　account balancde 结平的帐户 　　account bill 帐单 　　account books 帐 　　account classification 帐户分类 　　account current 往来帐 　　account form of balance sheet 帐户式资产负债表 　　account form of profit and loss statement 帐户式损益表 　　account payable 应付帐款 　　account receivable 应收帐款 　　account of payments 支出表 　　account of receipts 收入表 　　account title 帐户名称，会计科目 　　accounting year 或financial year 会计年度 　　accounts payable ledger 应付款分类帐 　　Accounting period（会计期间） 　　are related to specific time periods ,typically one year（通常是一年) 　　资产负债表：balance sheet 可以不大写b 　　利润表： income statements (or statements of income) 　　利润分配表：retained earnings 　　现金流量表：cash flows 1、部门的称谓 　　市场部Marketing 　　销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 　　客户服务　Customer Service ，例如客服员叫CSR，R for representative 　　人事部 Human Resource 　　行政部 Admin. 　　财务部 Finance & Accounting 　　产品供应 Product Supply，例如产品调度员叫　P S　Planner 2、人员的称谓 　　助理 Assistant 　　秘书 secretary 　　前台接待小姐 Receptionist 　　文员 clerk ，如会计文员为Accounting Clerk 　　主任　supervisor 　　经理　Manager 　　总经理 GM，General Manager 　　入场费admission 　　运费freight 　　小费tip 　　学费tuition 　　价格，代价charge 　　制造费用 Manufacturing overhead 　　材料费 Materials 　　管理人员工资 Executive Salaries 　　奖金 Wages 　　退职金 Retirement allowance 　　补贴 Bonus 　　外保劳务费 Outsourcing fee 　　福利费 Employee benefits/welfare 　　会议费 Coferemce 　　加班餐费 Special duties 　　市内交通费 Business traveling 　　通讯费 Correspondence 　　电话费 Correspondence 　　水电取暖费 Water and Steam 　　税费 Taxes and dues 　　租赁费 Rent 　　管理费 Maintenance 　　车辆维护费 Vehicles maintenance 　　油料费 Vehicles maintenance 　　培训费 Education and training 　　接待费 Entertainment 　　图书、印刷费 Books and printing 　　运费 Transpotation 　　保险费 Insurance premium 　　支付手续费 Commission 　　杂费 Sundry charges 　　折旧费 Depreciation expense 　　机物料消耗 Article of consumption 　　劳动保护费 Labor protection fees 　　总监Director 　　总会计师 Finance Controller 　　高级 Senior 如高级经理为　Senior Manager 　　营业费用 Operating expenses 　　代销手续费 Consignment commission charge 　　运杂费 Transpotation 　　保险费 Insurance premium 　　展览费 Exhibition fees 　　广告费 Advertising fees 　　管理费用 Adminisstrative expenses 　　职工工资 Staff Salaries 　　修理费 Repair charge 　　低值易耗摊销 Article of consumption 　　办公费 Office allowance 　　差旅费 Travelling expense 　　工会经费 Labour union expenditure 　　研究与开发费 Research and development expense 　　福利费 Employee benefits/welfare 　　职工教育经费 Personnel education 　　待业保险费 Unemployment insurance 　　劳动保险费 Labour insurance 　　医疗保险费 Medical insurance 　　会议费 Coferemce 　　聘请中介机构费 Intermediary organs 　　咨询费 Consult fees 　　诉讼费 Legal cost 　　业务招待费 Business entertainment 　　技术转让费 Technology transfer fees 　　矿产资源补偿费 Mineral resources compensation fees 　　排污费 Pollution discharge fees 　　房产税 Housing property tax 　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 　　土地使用税 Tenure tax 　　印花税 Stamp tax 　　财务费用 Finance charge 　　利息支出 Interest exchange 　　汇兑损失 Foreign exchange loss 　　各项手续费 Charge for trouble 　　各项专门借款费用 Special-borrowing cost 　　帐目名词 一、 资产类 Assets 　　流动资产 Current assets 　　货币资金 Cash and cash equivalents 　　现金 Cash 　　银行存款 Cash in bank 　　其他货币资金 Other cash and cash equivalents 　　外埠存款 Other city Cash in bank 　　银行本票 Cashier''s cheque 　　银行汇票 Bank draft 　　信用卡 Credit card 　　信用证保证金 L/C Guarantee deposits 　　存出投资款 Refundable deposits 　　短期投资 Short-term investments 　　股票 Short-term investments - stock 　　债券 Short-term investments - corporate bonds 　　基金 Short-term investments - corporate funds 　　其他 Short-term investments - other 　　短期投资跌价准备 Short-term investments falling price reserves 　　应收款 Account receivable 　　应收票据 Note receivable 　　银行承兑汇票 Bank acceptance 　　商业承兑汇票 Trade acceptance 　　应收股利 Dividend receivable 　　应收利息 Interest receivable 　　应收账款 Account receivable 　　其他应收款 Other notes receivable 　　坏账准备 Bad debt reserves 　　预付账款 Advance money 　　应收补贴款 Cover deficit by state subsidies of receivable 　　库存资产 Inventories 　　物资采购 Supplies purchasing 　　原材料 Raw materials 　　包装物 Wrappage 　　低值易耗品 Low-value consumption goods 　　材料成本差异 Materials cost variance 　　自制半成品 Semi-Finished goods 　　库存商品 Finished goods 　　商品进销差价 Differences between purchasing and selling price 　　委托加工物资 Work in process - outsourced 　　委托代销商品 Trust to and sell the goods on a commission basis 　　受托代销商品 Commissioned and sell the goods on a commission basis 　　存货跌价准备 Inventory falling price reserves 　　分期收款发出商品 Collect money and send out the goods by stages 　　待摊费用 Deferred and prepaid expenses 　　长期投资 Long-term investment 　　长期股权投资 Long-term investment on stocks 　　股票投资 Investment on stocks 　　其他股权投资 Other investment on stocks 　　长期债权投资 Long-term investment on bonds 　　债券投资 Investment on bonds 　　其他债权投资 Other investment on bonds 　　长期投资减值准备 Long-term investments depreciation reserves 　　股权投资减值准备 Stock rights investment depreciation reserves 　　债权投资减值准备 Bcreditor''s rights investment depreciation reserves 　　委托贷款 Entrust loans 　　本金 Principal 　　利息 Interest 　　减值准备 Depreciation reserves 　　固定资产 Fixed assets 　　房屋 Building 　　建筑物 Structure 　　机器设备 Machinery equipment 　　运输设备 Transportation facilities 　　工具器具 Instruments and implement 　　累计折旧 Accumulated depreciation 　　固定资产减值准备 Fixed assets depreciation reserves 　　房屋、建筑物减值准备 Building/structure depreciation reserves 　　机器设备减值准备 Machinery equipment depreciation reserves 　　工程物资 Project goods and material 　　专用材料 Special-purpose material 　　专用设备 Special-purpose equipment 　　预付大型设备款 Prepayments for equipment 　　为生产准备的工具及器具 Preparative instruments and implement for fabricate 　　在建工程 Construction-in-process 　　安装工程 Erection works 　　在安装设备 Erecting equipment-in-process 　　技术改造工程 Technical innovation project 　　大修理工程 General overhaul project 　　在建工程减值准备 Construction-in-process depreciation reserves 　　固定资产清理 Liquidation of fixed assets 　　无形资产 Intangible assets 　　专利权 Patents 　　非专利技术 Non-Patents 　　商标权 Trademarks, Trade names 　　著作权 Copyrights 　　土地使用权 Tenure 　　商誉 Goodwill 　　无形资产减值准备 Intangible Assets depreciation reserves 　　专利权减值准备 Patent rights depreciation reserves 　　商标权减值准备 trademark rights depreciation reserves 　　未确认融资费用 Unacknowledged financial charges 　　待处理财产损溢 Wait deal assets loss or income 　　待处理财产损溢 Wait deal assets loss or income 　　待处理流动资产损溢 Wait deal intangible assets loss or income 　　待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 　　短期负债 Current liability 　　短期借款 Short-term borrowing 　　应付票据 Notes payable 　　银行承兑汇票 Bank acceptance 　　商业承兑汇票 Trade acceptance 　　应付账款 Account payable 　　预收账款 Deposit received 　　代销商品款 Proxy sale goods revenue 　　应付工资 Accrued wages 　　应付福利费 Accrued welfarism 　　应付股利 Dividends payable 　　应交税金 Tax payable 　　应交增值税 value added tax payable 　　进项税额 Withholdings on VAT 　　已交税金 Paying tax 　　转出未交增值税 Unpaid VAT changeover 　　减免税款 Tax deduction 　　销项税额 Substituted money on VAT 　　出口退税 Tax reimbursement for export 　　进项税额转出 Changeover withnoldings on VAT 　　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 　　转出多交增值税 Overpaid VAT changeover 　　未交增值税 Unpaid VAT 　　应交营业税 Business tax payable 　　应交消费税 Consumption tax payable 　　应交资源税 Resources tax payable 　　应交所得税 Income tax payable 　　应交土地增值税 Increment tax on land value payable 　　应交城市维护建设税 Tax for maintaining and building cities 　　payable 　　应交房产税 Housing property tax payable 　　应交土地使用税 Tenure tax payable 　　应交车船使用税 Vehicle and vessel usage license plate 　　tax(VVULPT) payable 　　应交个人所得税 Personal income tax payable 　　其他应交款 Other fund in conformity with paying 　　其他应付款 Other payables 　　预提费用 Drawing expense in advance 　　其他负债 Other liabilities 　　待转资产价值 Pending changerover assets value 　　预计负债 Anticipation liabilities 　　长期负债 Long-term Liabilities 　　长期借款 Long-term loans 　　一年内到期的长期借款 Long-term loans due within one year 　　一年后到期的长期借款 Long-term loans due over one year 　　应付债券 Bonds payable 　　债券面值 Face value, Par value 　　债券溢价 Premium on bonds 　　债券折价 Discount on bonds 　　应计利息 Accrued interest 　　长期应付款 Long-term account payable 　　应付融资租赁款 Accrued financial lease outlay 　　一年内到期的长期应付 Long-term account payable due within one year 　　一年后到期的长期应付 Long-term account payable over one year 　　专项应付款 Special payable 　　一年内到期的专项应付 Long-term special payable due within one year 　　一年后到期的专项应付 Long-term special payable over one year 　　递延税款 Deferral taxes 三、所有者权益类 OWNERS'' EQUITY 　　资本 Capita 　　实收资本(或股本) Paid-up capital(or stock) 　　实收资本 Paicl-up capital 　　实收股本 Paid-up stock 　　已归还投资 Investment Returned 　　公积 　　资本公积 Capital reserve 　　资本(或股本)溢价 Cpital(or Stock) premium 　　接受捐赠非现金资产准备 Receive non-cash donate reserve 　　股权投资准备 Stock right investment reserves 　　拨款转入 Allocate sums changeover in 　　外币资本折算差额 Foreign currency capital 　　其他资本公积 Other capital reserve 　　盈余公积 Surplus reserves 　　法定盈余公积 Legal surplus 　　任意盈余公积 Free surplus reserves 　　法定公益金 Legal public welfare fund 　　储备基金 Reserve fund 　　企业发展基金 Enterprise expension fund 　　利润归还投资 Profits capitalizad on return of investment 　　利润 Profits 　　本年利润 Current year profits 　　利润分配 Profit distribution 　　其他转入 Other chengeover in 　　提取法定盈余公积 Withdrawal legal surplus 　　提取法定公益金 Withdrawal legal public welfare funds 　　提取储备基金 Withdrawal reserve fund 　　提取企业发展基金 Withdrawal reserve for business expansion 　　提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and 　　welfare fund 　　利润归还投资 Profits capitalizad on return of investment 　　应付优先股股利 Preferred Stock dividends payable 　　提取任意盈余公积 Withdrawal other common accumulation fund 　　应付普通股股利 Common Stock dividends payable 　　转作资本(或股本)的普通股股利 Common Stock dividends change to 　　assets(or stock) 　　未分配利润 Undistributed profit 四、成本类 Cost 　　生产成本 Cost of manufacture 　　基本生产成本 Base cost of manufacture 　　辅助生产成本 Auxiliary cost of manufacture 　　制造费用 Manufacturing overhead 　　材料费 Materials 　　管理人员工资 Executive Salaries 　　奖金 Wages 　　退职金 Retirement allowance 　　补贴 Bonus 　　外保劳务费 Outsourcing fee 　　福利费 Employee benefits/welfare 　　会议费 Coferemce 　　加班餐费 Special duties 　　市内交通费 Business traveling 　　通讯费 Correspondence 　　电话费 Correspondence 　　水电取暖费 Water and Steam 　　税费 Taxes and dues 　　租赁费 Rent 　　管理费 Maintenance 　　车辆维护费 Vehicles maintenance 　　油料费 Vehicles maintenance 　　培训费 Education and training 　　接待费 Entertainment 　　图书、印刷费 Books and printing 　　运费 Transpotation 　　保险费 Insurance premium 　　支付手续费 Commission 　　杂费 Sundry charges 　　折旧费 Depreciation expense 　　机物料消耗 Article of consumption 　　劳动保护费 Labor protection fees 　　季节性停工损失 Loss on seasonality cessation 　　劳务成本 Service costs 　　 五、损益类 Profit and loss 　　收入 Income 　　业务收入 OPERATING INCOME 　　主营业务收入 Prime operating revenue 　　产品销售收入 Sales revenue 　　服务收入 Service revenue 　　其他业务收入 Other operating revenue 　　材料销售 Sales materials 　　代购代售 　　包装物出租 Wrappage lease 　　出让资产使用权收入 Remise right of assets revenue 　　返还所得税 Reimbursement of income tax 　　其他收入 Other revenue 　　投资收益 Investment income 　　短期投资收益 Current investment income 　　长期投资收益 Long-term investment income 　　计提的委托贷款减值准备 Withdrawal of entrust loans reserves 　　补贴收入 Subsidize revenue 　　国家扶持补贴收入 Subsidize revenue from country 　　其他补贴收入 Other subsidize revenue 　　营业外收入 NON-OPERATING INCOME 　　非货币性交易收益 Non-cash deal income 　　现金溢余 Cash overage 　　处置固定资产净收益 Net income on disposal of fixed assets 　　出售无形资产收益 Income on sales of intangible assets 　　固定资产盘盈 Fixed assets inventory profit 　　罚款净收入 Net amercement income 　　支出 Outlay 　　业务支出 Revenue charges 　　主营业务成本 Operating costs 　　产品销售成本 Cost of goods sold 　　服务成本 Cost of service 　　主营业务税金及附加 Tax and associate charge 　　营业税 Sales tax 　　消费税 Consumption tax 　　城市维护建设税 Tax for maintaining and building cities 　　资源税 Resources tax 　　土地增值税 Increment tax on land value 　　5405 其他业务支出 Other business expense 　　销售其他材料成本 Other cost of material sale 　　其他劳务成本 Other cost of service 　　其他业务税金及附加费 Other tax and associate charge 　　费用 Expenses 　　营业费用 Operating expenses 　　代销手续费 Consignment commission charge 　　运杂费 Transpotation 　　保险费 Insurance premium 　　展览费 Exhibition fees 　　广告费 Advertising fees 　　管理费用 Adminisstrative expenses 　　职工工资 Staff Salaries 　　修理费 Repair charge 　　低值易耗摊销 Article of consumption 　　办公费 Office allowance 　　差旅费 Travelling expense 　　工会经费 Labour union expenditure 　　研究与开发费 Research and development expense 　　福利费 Employee benefits/welfare 　　职工教育经费 Personnel education 　　待业保险费 Unemployment insurance 　　劳动保险费 Labour insurance 　　医疗保险费 Medical insurance 　　会议费 Coferemce 　　聘请中介机构费 Intermediary organs 　　咨询费 Consult fees 　　诉讼费 Legal cost 　　业务招待费 Business entertainment 　　技术转让费 Technology transfer fees 　　矿产资源补偿费 Mineral resources compensation fees 　　排污费 Pollution discharge fees 　　房产税 Housing property tax 　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 　　土地使用税 Tenure tax 　　印花税 Stamp tax 　　财务费用 Finance charge 　　利息支出 Interest exchange 　　汇兑损失 Foreign exchange loss 　　各项手续费 Charge for trouble 　　各项专门借款费用 Special-borrowing cost 　　营业外支出 Nonbusiness expenditure 　　捐赠支出 Donation outlay 　　减值准备金 Depreciation reserves 　　非常损失 Extraordinary loss 　　处理固定资产净损失 Net loss on disposal of fixed assets 　　出售无形资产损失 Loss on sales of intangible assets 　　固定资产盘亏 Fixed assets inventory loss 　　债务重组损失 Loss on arrangement 　　罚款支出 Amercement outlay 　　所得税 Income tax 　　以前年度损益调整 Prior year income adjustment
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会计英语教材
官方公共微信《会计政策》中英文版
Accounting
翻译 何季明
（本翻译稿为本人的练习稿件，如需引用请注明出处）
Basic Accounting Policies
一、会计基本假设&&&&&&
accounting assumptions
（一）会计主体&&&
1. Accounting entity
公司对其本身发生的交易或者事项进行会计确认、计量和报告。&&&&&&
The Company conducts accounting recognition,
measurement and reporting of its transactions or events that have
actually occurred.
（二）持续经营&&&
2. Going-concern
公司会计确认、计量和报告以持续经营为前提。&&&
&Going-concern
assumption is the premise of accounting recognition, measurement
and reporting of the
（三）会计分期&&&
&3. Accounting
公司会计核算应划分会计期间，分期结算账目和编制财务会计报告。&&&&&&
The accounting of the Company shall be based on
divided accounting period in which accounting settlements are made
and financial accounting reports are
会计期间分为年度和中期。&&&&&&
Accounting period includes one year or an interim
中期是指短于一个完整的会计年度的报告期间，包括半年度、季度和月度。&&&
An interim period refers to a reporting term which
is shorter than a full fiscal year, and it covers six-month, a
quarter and a month.
年度、半年度、季度、月度起止日期按公历日期确定。&&&&&&
The Gregorian calendar is employed for the
starting and ending date of a year, six-month, a quarter or a
会计年度自公历1月1日起至12月31日止。
The accounting year commences on January 1 and
ends on December 31 of the Gregorian
（四）货币计量&&&
4. Measurement by monetary
公司的会计核算以人民币为记账本位币。&&&&&&
Renminbi is the functional currency used in
accounting records.
业务收支以人民币以外的货币为主的公司，可以选择其他货币作为记账本位币，但上报有限公司的财务会计报告应当折算为人民币。&&&
For any company in which the incomes and expenses
are mainly valuated in the currency other than RMB, it may choose a
currency as its functional currency. However, the financial
accounting reports reported to the Company shall be translated into
the ones expressed in RMB.
二、会计基础&&&&&&
II. Accounting basics
（一）各公司以权责发生制为基础进行会计确认、计量和报告。&&&&&&
1. The accrual principle shall be adopted in
accounting recognition, measurement or reporting of all companies
concerned.
（二）会计记账采用借贷记账法。&&&
2. The debit and credit double entry bookkeeping
technique is adopted for accounting
（三）会计记录的文字原则上使用中文，确有需要使用其他文字的公司可以使用其他文字，但上报有限公司的财务会计报告应当译为中文。&&&&&&
3. Chinese is the adopted language in accounting
records in principle. As for any company in which the use of
another language is necessary, another language can be employed,
provided however, that the financial accounting reports reported to
the Company shall be translated into the ones in
三、会计信息质量要求&&&&&&
III. Quality requirements for accounting
information
（一）公司以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。&&&&&&
1. The Company shall conduct its accounting
recognition, measurement or reporting based on the transactions or
events that have actually occurred, and such accounting activities
shall truthfully reflect each accounting element and other relevant
information in conformity with requirements for such recognition
and measurement and ensure true, reliable and complete accounting
information.
（二）公司提供的会计信息与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对公司过去、现在或者未来的情况作出评价或者预测。&&&
accounting information provided by the Company shall be associated
with the need to make economic decision by the users of relevant
financial accounting reports, and should be helpful for their users
to make evaluation of past and current situations or predict future
tendencies.&
（三）公司提供的会计信息清晰明了，便于财务会计报告使用者理解和使用。&&&&&&
3. The accounting information provided by the
Company shall be clear and concise so as to facilitate the
understanding and use by the users of financial accounting
（四）公司提供的会计信息具有可比性。&&&&&&
4. The accounting information provided by the
Company shall be comparable.
同一公司不同时期发生的相同或者相似的交易或者事项，采用一致的会计政策，不得随意变更。&&&&&&
Uniform accounting policy shall be adopted for
same or similar transactions or events that have occurred in one
company but in different periods, and no alteration to such
accounting policy is allowed without
authorization.
确需变更的，必须符合本手册的规定，并在附注中说明。&&&
Where any alteration is indeed required, such
alteration shall be made in accordance with the provisions of this
Manual and necessary explanations shall be indicated in
不同公司发生的相同或者相似的交易或者事项，采用本手册统一规定的会计政策，确保会计信息口径一致、相互可比。&&&&&&
As for the same or similar transactions or events
that have occurred in different companies, the accounting policies
as uniformly prescribed in this Manual shall be adopted so as to
ensure that the accounting information can be comparable and
convenient to be analyzed.
（五）公司按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。&&&&&&
5. Besides the legal form of transactions or
events, the Company shall also conduct its accounting recognition,
measurement or reporting based on economic nature of the
transactions or events.
（六）公司提供的会计信息反映与公司财务状况、经营成果和现金流量等有关的所有重要交易或者事项。&&&&&&
6. All accounting information provided by the
Company shall reflect important transactions or events associated
with its financial position, operating results and cash flow,
（七）公司对交易或者事项进行会计确认、计量和报告保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。&&&&&&
7. The Company shall be prudent when conducting
its accounting recognition, measurement or reporting. It should not
overvaluate its assets or revenue, nor should it undervaluate its
liabilities and expenses.
（八）公司对于已经发生的交易或者事项，及时进行会计确认、计量和报告，不得提前或者延后。&&&
8. The Company shall conduct its accounting
recognition, measurement or reporting based on transactions or
events that have occurred in a timely manner, and any advanced or
deferred conduct is not allowed.
四、会计要素&&&&&&
IV. Accounting elements
公司按照交易或者事项的经济特征确定会计要素。&&&&&&
The Company determines accounting elements based
on economic features of transaction or
会计要素包括资产、负债、所有者权益、收入、费用和利润。&&&
Accounting elements include assets, liabilities,
owners' equity, revenue, expenses and
（一）资产，是指公司过去的交易或者事项形成的，由公司拥有或者控制的、预期会给公司带来经济利益的资源。&&&&&&
1. Assets are resources, owned or controlled by
the Company, that are expected to bring economic benefit to the
Company, and they arise from past transactions or events of the
资产只有在与该资源有关的经济利益很可能流入公司、且该资源的成本或者价值能够可靠地计量时才能予以确认。&&&&&&
Assets should not be recognized unless the
economic benefits brought by them are likely to flow into the
Company and the costs or value of such resources can be measured
（二）负债，是指公司过去的交易或者事项形成的，预期会导致经济利益流出公司的现时义务。&&&&&&
2. Liabilities are the current obligations that
are expected to result in an outflow of economic benefits from the
Company and they arise from past transactions or events of the
负债只有在与该义务有关的经济利益很可能流出公司、且未来流出的经济利益的金额能够可靠地计量时才能予以确认。&&&&&&
Liabilities should not be recognized unless the
economic benefits associated with the obligations are likely to
flow out of the Company and the amount of such future outflow can
be measured reliably.
（三）所有者权益（股东权益），是指公司资产扣除负债后由所有者享有的剩余权益。&
&3. Owner’s
equity (shareholders&
equity) refers to surplus
ownership interest owned by their owners after deducting
liabilities from assets of the
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。&&&
&The sources of
owner’s equity include capital invested by
owners, the gains and losses directly included in the owner's
equities and retained earnings,
利得，是指由公司非日常活动所发生的，会导致所有者权益增加的，与所有者投入资本无关的经济利益的总流入；损失，是指由公司非日常活动所发生的，会导致所有者权益减少的，与向所有者分配利润无关的经济利益的流出。&&&
Gains refer to the gross inflow of economic
benefits formed during the course of the non-ordinary activities of
the Company, which may increase the owner's equities and is
irrelevant to the invested capital of the owner. Losses refer to
the outflow of economic benefits formed during the course of the
non-ordinary activities of the Company, which may result in the
decrease of the owner's equities and is irrelevant to any
distribution of profits to the Company's
所有者权益金额取决于资产和负债的计量。&&&
The amount
of owner’s equity depends upon the measurement of
assets and liabilities.
（四）收入，是指公司在日常活动中形成的，会导致所有者权益增加的，与所有者投入资本无关的经济利益的总流入。&&&&&&
&4. Revenue
refers to the gross inflow of economic benefits formed in the
course of the ordinary activities of the Company, which may result
in the increase of the owner's equities and is irrelevant to the
invested capital of the
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