The Accounting Equation（會計等式）是什么_2022年ACCA考試FA知識點

來源：東奧會計在線責編：田彤2022-06-24 09:32:34

當世界給草籽重壓時，它總會用自己的方法破土而出。ACCA被譽為“國際財會界的通行證”，每年有大量考生報考，但能通過考試的考生屈指可數(shù)。為幫助更多考生通過acca考試，東奧小編為大家整理了FA科目知識點，讓我們從基礎(chǔ)出發(fā)，趕快學起來吧。

【內(nèi)容導航】

The Accounting Equation-會計等式

【知識點】

The Accounting Equation-會計等式

Financial accounting is based upon a very simple idea:

RESOURCES IN RESOURCES SUPPLIED = THE BUSINESS BY OTHERS

In accounting, there are terms to describe the resources. The amount of resources supplied by the owner(s) is called capital. The actual resources that are then in the business are called assets. Usually, people other than the owner(s) have supplied some, of the assets, for example, a supplier supplies stock of goods on credit. The business is said to owe a liability towards these suppliers. The following accounting equation always holds true:

ASSETS = LIABILITIES + CAPITAL

- The accounting equation is a simple expression of the fact that at any point in time the assets of the business will be equal to its liabilities plus the capital of the business.

- It follows that assets less liabilities equal the capital of the business. Assets Less Liabilities are known as net assets.

- Each transaction that the business makes or enters has two aspects to it and has a double effect on the business and the accounting equation. This is known as the duality concept.

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注：以上來自東奧教研團隊

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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