求一篇关于财务会计的英语作文，里面要包括会计6大要素还有财务报表的内容。120字左右就可以了。急求！！

Question

不包括财务报表

Answer 1

资产、负债、所有者权益、收入、费用、利润

The six most basic elements in accounting world are Assets, Liabilities, Shareholders' Equity, Income, Expenses, and Net Income.

The prior three elements above, which are commonly seen in a corporate balance sheet, could be linked through the following equation: Assets = Liabilities + Equity. While the latter three elements, as major components in an income statement, are connected a logic as that: Net Income = Income - Expenses.

More specifically, assets, liabilities and equities represent the ability of a corporate, at a certain point of time, to generate income against expenses. Whereas income, expenses, and net incomes indicate how well a corporate has managed to increase its assets against liabilities, for a period of time.

Having acknowledged these 6 elements in a timely basis, the users of financial statements will be able to better evaluate a corporate's financial situation in the future.