不能简单的说debit代表左边增加,credit代表右边增加. 如果是资产,debit代表增加,credit代表减少. 如果是负债,debit代表减少,credit代表增加. 销货折扣和购货折扣属于财务费用的性质,代表着所有者权益的减少.销货折扣的发生意味着企业收入中的一部分被财务费用损失了,debit增加,财务费用增加.购货折扣的发生意味着企业获得...
Asset+E=liabilities+capital+R我知道等式左边增加就是debit,等式右边增加就是credit,但是我想问的是有的时候判断不出来时属于什么.比如,cash book 中 discount allowed 和 discount received 分别是属于什么?为什么?depresiation 中,accumulated depreciation 和provision depreciation 分别又属于什么?这样问吧,为什么accumul...
that is priced by rational investors is systematic risk, because that risk cannot be eliminated by diversification. The CAPM says that the expected return of asecurityor a portfolio is equal to the rate on a risk-freesecurity plus a risk premium. Convertible security Asecuritythat can be conver...
:the excess of quick assets over current liabilities — nonadmitted asset : admitted asset —quick assets :cash, accounts receivable, and other current assets except inventories —tangible asset :an asset that has physical form and is capable of being appraised at an actual or approximate value ...
When investing in emerging market funds, emerging markets may be more volatile and the risk to your capital is greater. The level of tax benefits and liabilities will depend on individual circumstances and may be subject to change in the future. ...
By age 35, strive to have a net worth of 5X your annual gross income. By age 40, shoot to have a net worth equal to 10X your annual gross income. Another good goal to have by age 40 is to have paid off all liabilities except for your mortgage. If you can also pay off your mor...
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1) to earn an adequate return on funds invested, and 2) to maintain a comfortable surplus ofassets beyond liabilities. Asset activity ratios Ratios that measure how effectively the firm is managing itsassets. Asset allocation decision The decision regarding how an institution's funds should be dis...
Total liabilities:$119 billion Total net asset value:$254.5 billion(total assets $402.5 billion – total intangible assets $29 billion – total liabilities $119 billion). This is equal to the company's listed net tangible asset value.
Assets vs. Liabilities While an asset is something of economic value that's owned or controlled by a person, company, or government, a liability is basically the opposite—something that is owed to another person, company, or government. Examples of liabilities include loans, tax obligations, an...