FA学霸笔记-Chapter 1 会计恒等式
发表时间：2025-10-10
会计恒等式
1) In the SOFP
Ÿ Assets = Liability + Equity
2) In the SOPL
Ÿ Income - Expense = Profit (最终转到资产负债表中的equity)
Ÿ Opening inventory+purchase-closing inventory=cost of sale COST/COS
3) 利润表和资产负债表的关系
对于sole trader 和partnership而言:
Ÿ Capital at year beginning + New capital + Profit this year /-loss - Drawings = Capital at year end
对于公司而言：
Ÿ Opening equity+new share issued+profit/-loss-dividend=closing equity
Asset: An asset is a present economic resource controlled by the entity as a result or past events.
An economic resource is a right that has the potential to produce economic benefits
Liability:A liability is a present obligation of the entity to transfer an economic resource as a result of past events
Equity:Equity is the residual interest in the asset of the entity after deducting all its liabilities
Income:Income is increases in assets or decreases in liability that result in increases in equity
Other than those relating to contribution from holders of equity claims
Expenses:Expenses are decreases in assets or increases in liabilities that result in decreases in equity,other than those relating to distributions to holders of equity claims
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