资产负债账户

国民经济账户包括生产账户、收入分配及支出账户、资本账户、金融账户、资产负债账户；

National accounts consist of production account , distribution of income and expenditure account , capital account , financial account , and assets and liabilities accounts .

几乎所有的资产和负债账户都是永久性的。

Nearly all asset and liability accounts are permanent .

永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。

The permanent accounts are also called the balance sheet accounts , which include the asset , liability , and owner 's equity accounts .

环境会计账户体系的设置要求推进会计账户的绿色化，建立绿色资产账户、绿色负债账户、绿色支出账户、绿色收益账户；

The establishment of account systems of the environmental accounting demands pushing on the " green " of the accounts and setting up green assets account , green liabilities account , green expenditure account and green income account .