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4 - Accounting Equation

Updated: Apr 30


Bookkeeping - Everyone Can Do It 4 - Accounting Equation - PDF

122. Bookkeeping - Everyone Can Do It - 4_Accounting Equation
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1. 会计方程式 [Accounting Equation] 的基本概念是,所有资产的全部价值应等于应付给第三方的金额和业主在其企业中投资的金额之和 [即:资产 = 负债 + 所有者 / 股东权益]。


2. 每个公司都应该熟悉会计方程式的概念,因为它提供了一个公司财务状况的清晰图像。


3. 它表明,如果所有者权益 [Owner's Equity] 的价值超过了负债的价值,那么公司的财务状况就很好 [即:所有者 / 股东权益 > 负债]。

👉 这是因为公司大部分的资产,是通过公司资金获得的,并非是通过贷款所取得 4. 如果负债的价值超过了公司的权益价值 [即:负债 > 所有者 / 股东权益],则情况正好相反。 👉 这表明公司的财务状况很糟糕,因为大部分的资产是通过债务而不是资本购买的。 👉 刚刚起步的公司,经常会发现自己处于这种情况 [即:创业资金不够]。 5. 为了更好地理解会计方程式 [Accounting Equation] 背后的概念,我向你提供简单的说明 6. 说明: 👉 某公司拥有机器、办公设备、存货和银行账户中的钱。 👉 所有这些物品 [也就是公司所有的资产] 加起来价值是200千马币。 👉 该公司获得了120千令吉的银行贷款,以购买其运营所需的机器和办公设备。 👉 所有者 / 股东负责提供库存和银行账户的资金。 👉 负债总额为120千令吉,因此这个例子中,所有者 / 股东权益的价值为80千令吉 [即:200 = 120+ 80] 。 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. The underlying concept of the Accounting Equation is that the entire value of all assets should equal the sum of the amounts due to third parties and the amount of money invested by the owners in their businesses. [i.e. Assets = Liabilities + Owner's Equity] 2. Every company should be familiar with the concept of the Accounting Equation since it provides a clear picture of a company's financial status. 3. It indicates that the company is in an excellent financial condition if the value of owners' equity exceeds the value of liabilities [Owner's Equity > Liabilities]. 👉 This is because more of the assets are obtained via company money rather than through a loan. 4. The opposite is true if the value of liabilities exceeds the company's equity value [Owner's Equity < Liabilities]. 👉 This indicates that the company is in a terrible financial condition since more assets are bought through debt rather than capital. 👉 Companies that are just getting started often find themselves in this scenario [In other words, there isn't enough money to start a business]. 5. To better comprehend the concept behind the accounting equation, I want to provide you with the following illustration. 6. Consider the following scenario: 👉 a company owns machinery, office equipment, stock, and money in its bank account. 👉 All of these items are worth RM200K when taken together. 👉 The company obtained an RM120K bank loan to purchase the machinery and office equipment it needs to run its operations. 👉 The owners are responsible for supplying the inventory and the funds in the bank account. 👉 Liabilities total RM120K, but the value of ownership equity is RM80K [RM200 = RM120 + RM80] in this instance. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列 1. Introduction https://lnkd.in/e7cE-w5t 2. Bookkeeping and Accounting [簿记和会计] https://lnkd.in/eCH6QSXS 3. Assets, Liabilities, and Owners' Equity [资产、负债和所有者权益] https://lnkd.in/ek3mcZsW 4. Accounting Equation: Assets = Liabilities + Owner's Equity [会计方程式:资产 = 负债 + 股权权益] https://lnkd.in/epqremW6 5. Expenses & Revenues [支出和收入] https://lnkd.in/ebFSk48G 6. Transactions [交易] https://lnkd.in/ec8qyjuE 7. Accounts [账户] https://lnkd.in/ewT2ZaZs 8. Accounting Accrual System [会计权责发生制] https://lnkd.in/exwZCBXu 9. Accounting Double Entry System (1) [会计复式记账法(1)] https://lnkd.in/ejA5Ddxx 10. Accounting Double Entry System (2) [会计复式记账法(2)] https://lnkd.in/ehZev2HZ 11. Recording Transactions [商业交易的记载] https://lnkd.in/e5BS4jip 12. Purchase on Credit [ 赊账采购] https://lnkd.in/e2TFvZ6U 13. Purchase on Cash [现金采购] https://lnkd.in/evf2vjz7 14. Sale on Credit [赊账销售] https://lnkd.in/eXqG_G3k 15. Sale on Cash [现金销售] https://lnkd.in/ecD8ZYGf 16. Unearned Revenue [未赚取的收入] https://lnkd.in/eUFvDDhq 17. Prepaid Expenses [预付费用] https://lnkd.in/eKm_eN2K 18. Unrecorded Expenses (1) [未入账的费用 (1)] https://lnkd.in/eg3B286H 19. Unrecorded Expenses (2)[未入账的费用 (2)] https://lnkd.in/ei9WTWwS 20. Unrecorded Revenue [未入账的收入] https://lnkd.in/euE5jhBQ 21. What Is Depreciation [什么是折旧] https://lnkd.in/eGTQsT8V 22. What kind of Assets can you Depreciate [什么样的资产可以计提折旧?] https://lnkd.in/emtmDSY8 23. Useful Life [使用期限] https://lnkd.in/ez8yhVdg 24. What is a Depreciation Schedule [什么是折旧表] https://lnkd.in/eFkUV2Tc 25. Types of Depreciation - Straight Line Depreciation [折旧的类型 - 直线折旧] https://lnkd.in/eacv55gK 26. Types of Depreciation - Diminishing Balance Method [折旧的类型 - 递减平衡法] https://lnkd.in/ebnrqt3P 27. Types of Depreciation - Units of Production Depreciation Method [折旧的类型 - 生产单位的折旧] ttps://lnkd.in/eT5A3uuN 28. Accumulated Depreciation [累计折旧] https://lnkd.in/eUQbv2XT 29. Why Should We Care to Record Depreciation [我们为什么要关注折旧记录] https://lnkd.in/ekEMnjyc 30. Is Depreciation a Fixed Cost [折旧是一种固定成本吗] https://lnkd.in/etzTkEnG 31. Types of Discount – Trade Discount [折扣的类型 - 贸易折扣] https://lnkd.in/eS896jVa 32. Types of Discount – Cash Discount [折扣的类型 - 现金折扣] https://lnkd.in/ePbs6cWf 33. Difference Between Trade Discount and Cash Discount [贸易折扣和现金折扣之间的区别] https://lnkd.in/ecWSHm87 34. How To Calculate & Record Trade and Cash Discounts [如何计算和记录贸易和现金折扣] https://lnkd.in/ee5XpVa4 35. Discount Allowed [销货折扣] https://lnkd.in/e6rPBqmP 36. Discount Received [购货折扣] https://lnkd.in/eMJ-zHab 37. Exercise - 1 [练习 - 1] https://lnkd.in/eg6ZgmGW 38. Exercise - 2 [练习 - 2] https://lnkd.in/erTxxKp2 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳 👉 专业资讯送到你手中 1. 网站 ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Instagram ✍ http://tiny.cc/rojzrz 4. 部落格 ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy








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