大致翻译了一下，不知道是否符合你的需要，希望对你有帮助。Assets（资产） 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（负债） are past transactions or events, is expected to result in an outflow of economic benefits from the enterprise's real obligations.Owners' equity（所有者权益） 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（费用）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（利润） refers to an enterprise for a certain accounting period of the operation result.
资产、负债、所有者权益、收入、费用、利润；六大要素既能展现财务状况，又能反映经营成果。
1、资产
资产随处可见，比如房屋、机器设备、运输工具、仓库里的货物等。资产的概念已经在日常生活中普遍应用，但是在财务会计中对资产的定义与日常用语却存在很大的不同。
作为一项会计要素的资产，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、负债
总结起来，负债确认必须具备以下条件：
负债是企业承担的现时义务；
负债预期会导致经济利益流出企业；
负债是由企业过去的交易或者事项形成的。
3、所有者权益（股东权益）
负债和所有者权益（股东权益）构成了企业资本的来源。
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。所有者权益（股东权益）是所有者对企业资产的剩余索取权。
4、收入
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。因此，收入是会计活动带来的结果。
5、费用
会计上，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。作为一项会计要素的费用可以看做收入的减项，也可以说费用是消耗掉或者转移出去的资产，它具备3个特征：
费用是企业在日常活动中形成的；
费用会导致所有者权益（股东权益）的减少；
费用是与向所有者分配利润无关的经济利益的总流出。
6、利润
利润是指企业在一定会计期间的经营成果，是一种收获。如果企业实现了利润，表明企业的所有者权益（股东权益）将增加，业绩得到了提升；反之，如果企业发生了亏损，表明企业的所有者权益（股东权益）将减少，业绩下滑了。
从数值上看，利润就是收入（包括利得）减去费用（包括损失）之后的净额。其中，收入减去费用后的净额反映的是企业日常活动的经营业绩，直接计入当期利润的利得和损失反映的是企业非日常活动的业绩。
以上内容参考：百度百科-会计六大要素
asset,liability,the owner's equity,revenue,expense,profitcost,profit and loss
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。
