Assets（資產） refer to enterprises of past transactions or events which are owned or controlled by an enterprise, and is expected to generate economic benefits to the enterprise"s resources.
Liabilities（負債） are past transactions or events, is expected to result in an outflow of economic benefits from the enterprise"s real obligations.
Owners" equity（所有者權益） refers to the enterprise assets after deducting liabilities by the residual interest.
Income （收入）is to show enterprise in daily activities, increases in owners" equity, other than those relating to contributions irrelevant the gross inflow of economic benefits.
Cost（費用）is to show the enterprise in the daily activities, will lead to owners" equity, other than those relating to appropriations of profits irrelevant gross outflow of economic benefits.
Profit（利潤） refers to an enterprise for a certain accounting period of the operation result
Assets（資產） refer to enterprises of past transactions or events which are owned or controlled by an enterprise, and is expected to generate economic benefits to the enterprise"s resources.
Liabilities（負債） are past transactions or events, is expected to result in an outflow of economic benefits from the enterprise"s real obligations.
Owners" equity（所有者權益） refers to the enterprise assets after deducting liabilities by the residual interest.
Income （收入）is to show enterprise in daily activities, increases in owners" equity, other than those relating to contributions irrelevant the gross inflow of economic benefits.
Cost（費用）is to show the enterprise in the daily activities, will lead to owners" equity, other than those relating to appropriations of profits irrelevant gross outflow of economic benefits.
Profit（利潤） refers to an enterprise for a certain accounting period of the operation result