1.A company’s economic resources,such as cash,inventory,and buildings and the claims against those resources at a particular time
Economic Resources = Equities
公司的經(jīng)濟(jì)資源,包括現(xiàn)金、存貨、建筑及在特定時(shí)間對上述資源的求索權(quán)
經(jīng)濟(jì)資源=權(quán)益
2.Economic Resources = Creditor’s Equities + Stockholder’s Equity
經(jīng)濟(jì)資源=債權(quán)人權(quán)益+股東權(quán)益
In accounting terminology
Economic resources are called Assets
Creditor’s equities are called Liabilities
在會(huì)計(jì)術(shù)語中,經(jīng)濟(jì)資源被稱為資產(chǎn),債權(quán)人權(quán)益被稱為負(fù)債
※Assets = Liabilities + Stockholders’ Equity
因此,資產(chǎn)=負(fù)債+所有者權(quán)益