[其它]accounting equation.pptVIP

Accounting Equation Unit Twenty-Five The accounting equation provides a concept for financial accounting and is the basis for all of the principles and procedures. It is stated as follows:  Assets = Liabilities + Capital or: Assets - Liabilities = Capital accounting equation 会计等式 financial accounting 财务会计业务 It is important to remember that the accounting equation must always remain in balance—the two sides must always be equal. remain in balance 保持平衡 The most basic tool of the accountant is the accounting equation. This equation presents the assets of the business and the claims t