The Accounting Equation是什么_2023年ACCA考試FA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-22 09:07:18

所有成績(jī)的取得,，無(wú)不源于點(diǎn)滴日常的努力,。acca證書(shū)含金量比較高，每年都有大量考生報(bào)名,。報(bào)名時(shí)同學(xué)們需仔細(xì)檢查報(bào)考信息,，確認(rèn)信息無(wú)誤后再進(jìn)行繳費(fèi),。今天東奧小編為大家整理了FA科目The Accounting Equation(會(huì)計(jì)等式)知識(shí)點(diǎn)，準(zhǔn)備報(bào)名的同學(xué)們來(lái)看看吧,。

【內(nèi)容導(dǎo)航】

The Accounting Equation-會(huì)計(jì)等式

【知識(shí)點(diǎn)】

The Accounting Equation-會(huì)計(jì)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.

夜色難免黑涼,，前行必有曙光。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了,，2023年acca考試時(shí)間已經(jīng)公布,，準(zhǔn)備報(bào)名的同學(xué)請(qǐng)盡快進(jìn)入學(xué)習(xí)狀態(tài)，爭(zhēng)取一次通過(guò),。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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