1.基本会计等式(一)
Asset=liability +owner's equity
资产=负债+所有者(股东)权益
所有者(股东)权益=contributed capital(capital+additional paid incapital)+ending retained earnings
2.基本会计等式(二)
income -expense=net income (loss)
收入-费用=净利
net income -indiens=retained earnings的变动
beginning retained earnings+retained earnings 的变动=ending retained earnings
待续。。。。。。。。 |