Finance金融学,是一门研究资产与负债(assets and liabilities)之间有着不确定性和风险的动态关系的学问。 在这里,资产指的是公司拥有或控制的,预期会给企业带来经济利益的资源。负债是指预期会导致经济利益流出企业的现时义务。 相比起会计学,金融大多数时候着重于管理当下和将来,而会计偏向于记录历史。 由此可见,金融...
资产负债核算Assetsandliabilitiesaccounting 中国国民经济核算体系TheChineseSNA 中国国民经济核算体系TheChineseSNA 中国国民经济核算体系由基本核算表、国民经济账户和附属表构成。TheChineseSNAconsistsofbasicaccountingtables,nationalaccountsandsatellitetables. 中国国民经济核算体系TheChineseSNA 基本核算表包括国内生产...
比如国有水电天然气公司,由政府所有,以企业的形式进行经营。 第六种和第七种是Proprietary funds,是为核算business-type activities设置的,适用Full accrual basis of accounting,即既会考虑当期的Assets和liabilities,又会考虑长期的Assets和Liabilities。 第八种,Pension fund。 养老金受托基金,只用于核算政府公职人员的...
account, accounting, accounting conventions(会计惯例), accounting valuation(会计估值), accounts payable, accounts receivable, accrued liabilities, assets, balance sheet, cash equivalents(现金等价物), cash flow statement, contributed capital(投入资本), cost of sales, depreciation and amortization expense,di...
3. Assets 资产 and Liabilities 负债 4. A business is separate from its owner(s).In accounting, a business is always a separate entity from its owners.This is a limited liability.Preparing accounts:做账 1. Accounting equation 会计等式 Capital:首都/资本/大写字母 Assets=Capital + Liabi...
(Liabilities): What are Assets and Liabilities? Where is True North? (Accounting that my Sister Would Understand), in: Abacus 2001, S. 1- 25.Walter P.schuetze.What Are Assets and Liabilities?Where Is True North?. Abacus,Feb . 2001
If an entity removes an individual asset or liability from a disposal group classified as held for sale, the remaining assets and liabilities of the disposal group to be sold shall continue to be measured as a group only if the group meets the criteria in paragraph 7-9.如果实体从分类为持有...
- 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...
B.assets, liabilities and owner's equity C.capital, liabilities and profits D.capital, costs and profits相关知识点: 试题来源: 解析 B 会计等式(accounting equation):资产=负债+所有者权益。investor's yield投资者的收益。assets, liabilities and owner's equity分别是指:资产、负债、所有者权益。
Accounting 101 Part 03 Assets Liabilities Equity This video outlines the relationship between assets, equity, and liabilities. As you watch this lecture, pay close attention to the roles of assets, liabilities, and equity in the accounting equation and how the increase or decrease of o... A Ea...