会计中的owes指什么

1、主营业务收入（revenue)一般指主营业务收入，一般出现在利润表中（income statement)；2、收入（income )意思也是收入，但这个词很少单独使用，一般都是与其他词合在一起形成专有名词，income statement 利润表 taxable income 应税收入；3、营业利润(operating income)企业在某一会计期间的营业收入和为实现这些营业收入所发生的费用、成本比较计算的结果。它是企业通过自身的生产经营活动所取得的业务成果，包括主营业业务利润和其他业务利润，是企业利润的主要组成部分。区别：营业利润(operating income)是主营业务收入（revenue)以及其他业务收入（income )减去成本（cost )而得。公式：operating income=（revenue+other income)-cost

overhead间接费用，或称burden, indirect cost. 指不与产品直接发生联系的成本。

overhead间接费用，或称burden, indirect cost. 指不与产品直接发生联系的成本。按不同形态可划分为：（1）变动间接费用（variable overhead）随产量或销量变动而变动的间接费用；（2）固定间接费用（fixed overhead）不因产量或销量变动而变动的间接费用。按不同的职能划分为：（1）制造间接费用（manufacturing overhead）（2）销售间接费用（selling overhead）（3）管理间接费用（administrative overhead）（4）研发间接费用（R&D overhead）

资产是指过去的交易、事项形成并由企业拥有或控制的资源，该资源预期会给企业带来经济效益。资产按其流动性可以分为流动资产和非流动资产。资本，在经济学意义上，指的是用于生产的基本生产要素，即资金、厂房、设备、材料等物质资源。在金融学和会计领域，资本通常用来代表金融财富，特别是用于经商、兴办企业的金融资产。广义上，资本也可作为人类创造物质和精神财富的各种社会经济资源的总称。纯会计报表中，资本是注册资本，实收资本（股本）。权益是指所有者权益。《企业会计制度》对所有者权益的定义：是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。

看楼下发了一大堆文字都没说到点子，我简单明了的解释一下吧，Assets(资产)=Liabilities(负债)+Capital(所有者权益)Capital(所有者权益)=Debt(债权)+Equity(股权)差不多说清楚了吧

E是环境管理体系EMS的简化代号，我国认证标准是GB/T24001环境管理体系;O是职业健康安全管理体系OHSAS的简化代号，我国认证标准是GB/T28001。 一般是Q/E/O并存，Q是质量管理体系QMS的简化代号，我国认证标准是GB/T19001。

capitalCash or goods used to generate income either by investing in a business or a different income property.The net worth of a business; that is, the amount by which its assets exceed its liabilities.The money, property, and other valuables which collectively represent the wealth of an individual or business. equityOwnership interest in a corporation in the form of common stock or preferred stock.Total assets minus total liabilities; here also called shareholder's equity or net worth or book value.Real Estate: The difference between what a property is worth and what the owner owes against that property (i.e. the difference between the house value and the remaining mortgage or loan payments on a house).In the context of a futures trading account, it is the value of the securities in the account, assuming that the account is liquidated at the going price.assetAny item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property. On a balance sheet, assets are equal to the sum of liabilities, common stock, preferred stock, and retained earnings. From an accounting perspective, assets are divided into the following categories: current assets (cash and other liquid items), long-term assets (real estate, plant, equipment), prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and intangible assets (trademarks, patents, copyrights, goodwill).