On that basis, we might set the budget accounting elements as budgetary fiscal revenues, public expenditures, and the budget surplus; and set the government financial accounting elements to assets, liabilities, net assets, revenues, and expenses. 在此基础上,将预算会计要素设置为预算收入、预算支出和预算结余;将政府财务会计要素设置为资产、负债、净资产、收入和费用。