.第一章1资产 asset 2负债 liability3所有者权益equity=capital=net asset4收入income=revenue=sales5费用expense6厂房plant7机器machine8无形资产intangible asset9非流动资产 Non current asset（6 7 8属于9）10库存现金petty cash11银行存款cash12应收账款trade receivable=A/R13存货inventory14流动资产 current asset （10 11 12 13属于14）15贷款loan16应付账款trade payables=A/P17预收账款advance from customers18流动负债 current liability（15 16 17属于18）19实收资本share capital20资本公积share premium21留存收益Retained earnings=R/ES22
