会计等式(英语:accounting equation),亦称会计恒等式或会计方程式,表示了企业或个人的资产、负债、股东权益之间的关系,是复式簿记的基础。每笔交易中,总借款与总贷款相等。内容如下:
- 资产(Assets) = 负债(Liabilities) + 股东权益(Shareholders' / Owners' Equity)[1][2]
其中,股东权益包括实收资本和留存收益。
参考文献
- ^ Meigs and Meigs. Financial Accounting, Fourth Edition. McGraw-Hill, 1983. pp.19-20.
- ^ Financial Accounting 5th Ed,p 47, HornGren, Harrison, Bamber, Best, Fraser, Willet, Pearson/Prenticehall, 2006