Accounting Equation 會計等式
Capital + Liabilities Assets
Assets (資產) Assets are resources owned by a business. 資產是企業擁有的資源。
Assets (資產) Examples (例子):
Capital(資本) Capital is the total amount of resources supplied to a business by its owners. 資本是企業的東主所提供予企業的資源。
Liabilities (負債) Liabilities are the resources supplied to the business by people other than the owner. 負債是其他人借予 企業的資源。
Resources supplied by the owner and other people Resources of the business
Assets = Capital + Liabilities
Example: Assets = $20,000 Liabilities = $13,200 Capital = Assets - Liabilities Capital = $20,000 - $13,200 = $6,800
Exercises Assets $ Capital Liabilities 1. 60,500 20,500 ? 2. 44,300 Find the missing figures for each of the followings: Assets $ Capital Liabilities 1. 60,500 20,500 ? 2. 44,300 12,500 3. 37,230 10,020 4. 40,210 35,670
Answers Choose the correct answer: 1. $40,000 $81,000 $40,500 2. $45,550 $31,800 $56,800 3. $47,250 $27,210 $27,200 4. $75,880 $4,540 $4,500 Try another question.
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