会计恒等式（accounting equation/accounting identity）所谓会计的恒等式，也有人称之为会计方程、会计平衡公式。 它表现了会计要素之间的数量关系，是会计方法的出发点和基础。
What Is the Accounting Equation? The accounting equation states that a company’s total assets are equal to the sum of its liabilities and its shareholders’ equity. This …
What is the Accounting Equation? The accounting equation is a basic principle of accounting and a fundamental element of the balance sheet. The equation is as follows: …
The accounting equation represents the relationship between the assets, liabilities and capital of a business and it is fundamental to the application of double entry bookkeeping …
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