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鄭州注冊會計師培訓那里好

   日期:2018-09-28     瀏覽:42    評論:0    
核心提示:資金形成所有者權益。而這三者之間就存在一個基本的恒等式:這個等式反映了資產、負債、所有者權益之間的平衡關系,這種關系也表
 
 
資金形成所有者權益。
 
而這三者之間就存在一個基本的恒等式:
 
這個等式反映了資產、負債、所有者權益之間的平衡關系,
這種關系也表現為一種靜態的關系表現出企業在經營過程中的某一時點,
其資產、負債、所有者權益的對等關系。
這個基本等式也是編制“資產負債表”的基本依據。
 
2. 動態的會計等式
開辦企業的目的是為了盈利,
上一個等式并不能反映企業在經營過程中是盈利還是虧損
因此我們給出下面的等式,
可以充分反映企業的盈利狀況:
 
其中,
如果利潤>0則表現為企業盈利;如果利潤<0,
則表現為企業虧損。
 
之所以將這一等式稱為動態指標,是因為我們可以從企業不同階段的利潤變化中分析企業的盈利狀況。
動態的會計等式也是。

編制“利潤表”的主要依據。
 
3. 動靜結合的會計等式
從第一個等式中只能看出企業資金運動的靜態情況,
即某一個時點的狀況;而第二個等式只能反映企業資金運動的動態情況
即賺了多少錢而無法反映企業的規模。
再仔細思考一下,我們會發現,資產運用會取得收入,
同時也產生了費用而利潤的增加一方面增加了所有者權益,
另一方面也增加了企業資產或減少了企業的負債。
 
因此,
產生了等式3:
 
由于企業的利潤最終要歸入新的資產中,
減少負債或增加所有者權益等式3最終可以轉化成等式1。
 
應用實務
上述會計等式是一切會計工作的基本關系和基礎,
意義十分重大。
這些等式不僅深刻反映了會計的基本架構及其本質屬性。
 
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