悦悦哥哥
大致翻译了一下，不知道是否符合你的需要，希望对你有帮助。Assets（资产）refertoenterprisesofpasttransactionsoreventswhichareownedorcontrolledbyanenterprise,andisexpectedtogenerateeconomicbenefitstotheenterprise'sresources.Liabilities（负债）arepasttransactionsorevents,isexpectedtoresultinanoutflowofeconomicbenefitsfromtheenterprise'srealobligations.Owners'equity（所有者权益）referstotheenterpriseassetsafterdeductingliabilitiesbytheresidualinterest.Income（收入）istoshowenterpriseindailyactivities,increasesinowners'equity,otherthanthoserelatingtocontributionsirrelevantthegrossinflowofeconomicbenefits.Cost（费用）istoshowtheenterpriseinthedailyactivities,willleadtoowners'equity,otherthanthoserelatingtoappropriationsofprofitsirrelevantgrossoutflowofeconomicbenefits.Profit（利润）referstoanenterpriseforacertainaccountingperiodoftheoperationresult.
虾虾虾虾酱
会计六大要素的英文的定义：
1、Assetsrefertotheresourcesthatareownedorcontrolledbytheenterpriseandareexpectedtobringeconomicbenefitstotheenterpriseasaresultofitspasttransactionsorevents.
资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。
2、Liabilitiesarethecurrentobligationsundertakenbytheenterprise.
负债是企业承担的现时义务。
3、Owners'equity(shareholders'equity)istheinvestor'sownershipofthenetassetsofabusiness,alsoknownasshareholders'equity.
所有者权益（股东权益）就是投资者对企业净资产的所有权，又称为股东权益。
4、Incomereferstothetotalinflowofeconomicbenefitsunrelatedtothecapitalinvestedbytheowners,whichisformedinthedailyactivitiesoftheenterpriseandleadstotheincreaseofowners'equity(shareholders'equity).
收入是指企业在日常活动中形成的、会导致所有者权益（股东权益）增加的、与所有者投入资本无关的经济利益的总流入。
5、 Expensesrefertothetotaloutflowofeconomicbenefits,whicharenotrelatedtothedistributionofprofitstoowners,occurringinthedailyactivitiesofanenterpriseandresultinginthereductionofowners'equity(shareholders'equity).
费用是指企业在日常活动中发生的、会导致所有者权益（股东权益）减少的、与向所有者分配利润无关的经济利益的总流出。
6、Profitreferstotheoperatingresultsofanenterpriseinacertainaccountingperiod,whichisakindofharvest.
利润是指企业在一定会计期间的经营成果，是一种收获。
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