The Accounting Equation是什么_2023年ACCA考試FA知識點
所有成績的取得,無不源于點滴日常的努力。acca證書含金量比較高,每年都有大量考生報名。報名時同學們需仔細檢查報考信息,確認信息無誤后再進行繳費。今天東奧小編為大家整理了FA科目The Accounting Equation(會計等式)知識點,準備報名的同學們來看看吧。
【內(nèi)容導航】
The Accounting Equation-會計等式
【知識點】
The Accounting Equation-會計等式
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.
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科目考試知識點了,2023年acca考試時間已經(jīng)公布,準備報名的同學請盡快進入學習狀態(tài),爭取一次通過。
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)