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P.A.(會計)簡報 What are “assets”” What is “capital” What are “liabilities”

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Presentation on theme: "P.A.(會計)簡報 What are “assets”” What is “capital” What are “liabilities”"— Presentation transcript:

1 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)

2 What are “assets”? Assets are resources owned by a business.

3 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

4 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…..

5 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

6 P.A. Web sl.qz.zj.cninfo.net/qzglb/

7 值得稱讚Congratulations! 恭喜你,你答中了! 再答問題

8 再接再勵Sorry,please try again!
再答問題 對唔住, 你答錯了!下次再努力吧!


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