会计英语张其秀答案

资产、负债、所有者权益、收入、费用、利润统称为企业的六大会计要素。其中，资产、负债和所有者权益三项会计要素表现资金运动的相对静止状态，即反映企业的财务状况；收入、费用和利润三项会计要素表现资金运动的显著变动状态，即反映企业的经营成果。Assets, liabilities, owners' equity, income, expenses and profit referred to as enterprise's six accounting elements. Among them, the assets, liabilities and owners' equity capital movement three accounting elements of the relative performance is stationary, reflect the enterprise financial situation; Incomes, expenses and profit three accounting elements significant capital movement performance changes state, that is, reflect the operating results of the corporation.