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会计专业英语练习题.

Chapter 2 Accounting Concepts and Principles

财务报表要素

Asset 资产

Liability 负债

Equity 所有者权益、股本

Revenue 收入

Expense 费用

Gain 利得

Loss 损失

For each item below, indicate to which category of elements of financial statements it belongs.

每个项目下面,说明这类财务报表要素属于.

(a) Retained earnings 留存收益equity

(b) Sales 销售revenue

(c) Additional paid-in capital 股本溢价equity

(d) Inventory 存货asset

(e) Depreciation 折旧费expense

(f) Dividends 股息equity

(g) Gain on sale of investment 出售投资收益gain

(h)Interest payable 应付利息liability

(i)Loss on sale of equipment 销售设备的亏损loss

(j) Issuance of common stock 发行普通股equity