会计等式

會計等式英語:),亦稱會計恆等式會計方程式,表示了企业或个人的資產負債股東權益之间的关系,是复式簿记的基础。每笔交易中,总借款与总贷款相等。內容如下:

資產(Assets) = 負債(Liabilities) + 股東權益(Shareholders' / Owners' Equity)[1][2]
資產負債股東權益

其中,股東權益包括實收資本留存收益

参考文献

  1. Meigs and Meigs. Financial Accounting, Fourth Edition. McGraw-Hill, 1983. pp.19-20.
  2. Financial Accounting 5th Ed,p 47, HornGren, Harrison, Bamber, Best, Fraser, Willet, Pearson/Prenticehall, 2006
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