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在会计学中,“资产=负债+所有者权益”是基本会计等式,是会计要素之间的数量关系式,也称为会计平衡公式或会计方程式,是学习会计学必须理解和掌握的最基本的知识。该公式对已掌握会计学知识或者教授会计学的教师来讲是非常简单的基础理论,但对于会计学的初学者来讲,由于会计学科专业性较强、入门较难,同时该公式又是整个会计核算体系的根本所在,贯穿于会计核算的始终,因此,理解起来难度较大,很多初学者对该公式理解不够到位,有的只是死记硬背该会计恒等式,并没有做到真正理解和灵活运用。
In accounting, “asset = debt + owner ” is the basic accounting equation, is the quantitative relationship between accounting elements, also known as the accounting balance formula or accounting equation, is that learning accounting must understand and grasp The most basic knowledge. The formula is already very simple basic theory for teachers who have mastered the knowledge of accounting or teaching accounting, but for beginners of accounting, because accounting discipline is more professional and difficult to get started, and the formula is Therefore, it is difficult to understand. Many beginners do not understand this formula enough. Some are just rote memorization of the accounting identity and do not really understand and Flexible use.