会计等式

会计等式与会计要素会计等式的演变及其体现的经济关系研究

Accounting Equation and Elements On Accounting Equation Development and Economic Relation

会计等式的左右两边必须相等。

The two sides of the accounting equation must be equal .

本文通过对我国使用过的三个会计等式，分别解析各等式的基本内涵。

The paper expounds the connotation of the three accounting equalities .

浅谈基本会计等式的形式与内涵

A Brief Talk on the Form and Content of Basic Accounting Equation

从会计等式看产权理论在我国企业的运用

A Discussion on the Application of Property Theory in Enterprise from Accounting Equalities Perspective

经济业务对会计等式的影响

Effect of Business Transactions upon the Accounting Equation

会计等式反映了资产、负债和业主权益之间的关系。

The accounting equation reflects the relationship among assets , liabilities , and owner 's equity .

资产负债表反映基本会计等式和为公司提供资金来源的手段。

The balance sheet reflects the basic accounting equation and the means of financing the organization 's assets .

会计等式与会计要素

Accounting Equation and Elements

从以上分析可知，每笔经济业务，不论如何简单或复杂，都可以按其在会计等式上影响进行表述。

How simple or how complex , can be expresses in terms of its effect on the accounting equation .

它可以用来记录所有类型的经济业务。经济业务对会计等式的影响

The general journal may be used for all types of transactions . Effect of Business Transactions upon the Accounting Equation

薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。

The equilibrium , which the bookkeeping record achieves through the accounting equation , is an essential feature of double entry .

而在企业中，更能适应其发展要求的，则是静态与动态相结合的会计等式模式。

However , the type that combines the static state and dynamic state is the most suitable for the development of modern business .

根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。

According to the accounting equation , a firm is assumed to pos-sess its assets subject to the rights of the creditors and owners .

资产、债和资本这三个基本要素由一个叫资产负债表等式，有时称之为会计等式的关系式连接起来。

These three basic elements , assets , liability and capital , are connected by a fundamental relationship called balance sheet equation , sometimes called simply the accounting equation .

每笔经济业务对会计等式至少会产生两个影响，并且每笔经济业务完成后，会计等式总是保持平衡，即左右两边的合计数保持相等。

Each business transaction makes at least two effects on the accounting equation that always keeps balance after every business transaction was finished , i.e. , the total amount of left side equals to that of the right side .

注意，这个特定的记录是被直接存取的，并不涉及文件中的其它记录。薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。

Note that this specific record is accessed directly , and that no other records in the file are involved . The equilibrium , which the bookkeeping record achieves through the accounting equation , is an essential feature of double entry .

本文从会计等式演变的理论基础&生产力的发展、生产关系的变革入手，分析了石器经济时代、农业经济时代、工业经济时代的会计等式，探析了知识经济时代的会计等式及其体现的经济关系。

This article analyzes accounting equation in the stone economic age - the agricultural economic age and the industrial economic age from productive forces and relation of production - and probes into accounting equation in the knowledge economic age and its embodying economic relation .

适应民本经济的发展要求，会计要对会计等式、财务管理目标、分配制度进行改革。

To meet with the demands of the developing private capital economy , reform has to be implemented in accounting equation , financial management objectives and distribution system .