会计英语利润的形成

会计六大要素的英文的定义：

1、Assetsrefer to the resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of its past transactions or events.

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、Liabilities are the current obligations undertaken by the enterprise.

负债是企业承担的现时义务。

3、Owners' equity (shareholders' equity) is the investor's ownership of the net assets of a business, also known as shareholders' 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、Income refers to the total inflow of economic benefits unrelated to the capital invested by the owners, which is formed in the daily activities of the enterprise and leads to the increase of owners' 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、 Expensesrefer to the total outflow of economic benefits, which are not related to the distribution of profits to owners, occurring in the daily activities of an enterprise and resulting in the reduction of owners' 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、Profitrefers to the operating results of an enterprise in a certain accounting period, which is a kind of harvest.

利润是指企业在一定会计期间的经营成果，是一种收获。

要点是与税法利润相对比。

会计利润（accountingprofit)是指企业在一定会计期间的经营成果。利润包括收入减去费用后的净额，以及直接计入当期利润的利得和损失。利润按其形成过程，分为税前利润和税后利润。税前利润也称利润总额；税前利润减去所得税费用，即为税后利润，也称净利润。

会计利润是根据会计准则计算的结果。计算的基本方法是，按照实现原则确认企业在一定会计期内的收入，按照配比原则确定在同一期间内的费用成本，将收入与相关的费用成本相减，即为企业在这一会计期间的利润。