P.A.(會計)簡報 What are “assets”” What is “capital” What are “liabilities” Relationship of assets,capital, and liabilities Test The web By Chu Pui Yee (4A)
What are “assets”? Assets are resources owned by a business.
What is“capital” ? Assets = Capital + Liabilities Capital is the total amount of resources supplied to a business by its owners. Capital的意思是:資本. 亦即是指老闆投資的金錢,及指老闆擁有公司的資產總值. Assets = Capital + Liabilities
What are “liabilities”? Liabilities are the total of money owned for assets supplied to a business by people other than the owner. Liabilities 亦即是負債的意思.包括一些長期負債,流動負債, 貨物賒欠等…..
Test 1.We owed Mr Chu $5000,so it is my: A:assets B:liabilities C:capital 2.The car,fixtures are : A:assets B:liabilities C:capital
P.A. Web www.cpa-union.com sl.qz.zj.cninfo.net/qzglb/
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