物业合同Unit 2 accounting cycle
Accounting Equation and Double Entry
会计等式与复式记账法
会计英语
The financial condition or position of a business enterpri is reprented by the relationship
of asts to liabilities and capital.
一个企业的财务是由资产对负债和资本的关系来表示的。服装知识
Asts are properties that are owned and have monetary value; for instance, cash, inventory,
buildings, equipments.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds
payable. Liabilities may also include certain deferred items, such as income taxes to be allocated.
负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可以包括某些递延的项目，如待分
配的所得税。
伤心失望的图片
Capital is the interest of the owner in an enterpri. Also known as owner’s equity.辫字组词
快手网名女资本是企业所有者的利益，也称之为业主权益。
The three basic elements are connected by fundamental relationship called balance-sheet
equation, sometimes called simply the accounting equation.
This equation express the equality of the asts on one side with the claims of the creditors
and owners on the other side:
Asts = Liability + Capital.
这三个基本的要素由一个叫做资产负债表等式、有时称之为会计等式的关系式联系起来。这个等式表
示的是：一边的资产与另一边的负责和所有者权益的平衡关系，即：
资产=负债+资本
According to the accounting equation, a firm is assumed to posss its asts subject to the
rights of the creditors and owners.
神仙居海拔根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。
The equilibrium which the bookkeeping record achieves through the accounting equation is
an esntial feature of double entry. The creation of asts within an enterpri is always accompanied by the incurring of identical financial obligations, either to the properties of the enterpri
(owner’s equity) or to outside creditors (liabilities). The derivation of profit is always accompa-
nied by an identical increa in the net asts (i.e. asts minus liabilities) of the enterpri. It is
now possible to e how double-entry bookkeeping produces this equilibrium of results by ensuring that the equation holds well at all times.
簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。一个公司资产的形成总伴
白色女王
随着同样数额的财务责任的出现，不是以企业业主（业主权益），就是以外部债权人（负债）的形式出现。
利润的获得也总是伴随着企业净资产，也就是资产减去负债，出现等额的增加。现在可以看一下复式记账
法通过保证会计等式在任何时候都有效来获得这种会计等式的平衡关系。
Examplev1:
Assume that a business owned asts $100 000, owed the creditors $80 000, and owed the
owner $20 000. The accounting equation would be:
Asts = Liabilities +搞笑ps Capital
$100 000
$80 000
$20 000
