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当前在不同版本的会计基础教材中,对会计等式的表述多种多样,概括起来主要有以下几种:(1)资产=权益;(2)资产=负债+所有者权益;(3)资产=负债+所有者权益+收入-费用;(4)资产=负债+所有者权益+利润。现根据我十几年的教学实践,就以上等式的表现形式谈一点体会。 企业在生产经营中需要有一定的资金,这一定的资金一方面表现为资产,一方面表现为权益,因此,资产恒等于权益,即资产=权益(1)。这里所说的权益包括两个部分:一是债权人对企业资产的求偿权益,即企业的负
Currently in different versions of the basic accounting textbooks, the expression of accounting equations varied, summarized in the following categories: (1) assets = equity; (2) assets = liabilities + owners’ equity; (3) assets = Liabilities + owner’s equity + income-expenses; (4) assets = liabilities + owner’s equity + profit. Now according to my more than ten years of teaching practice, I will talk about the above expression of the equation. An enterprise needs certain funds in its production and operation. This certain amount of capital, on the one hand, appears as an asset and, on the other hand, as an equity. Therefore, the asset is always equal to the equity, ie asset = equity (1). The rights and interests mentioned here include two parts: First, the creditor’s right to seek compensation for the assets of the enterprise, that is, the negative