推廣 熱搜: 會計  初級會計  中級會計  口才  化妝班  優路 

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。
 
打賞
 
更多>同類資訊
0相關評論

推薦圖文
推薦資訊
點擊排行
網站首頁  |  關于我們  |  聯系方式  |  使用協議  |  版權隱私  |  網站地圖  |  排名推廣  |  廣告服務  |  積分換禮  |  網站留言  |  RSS訂閱  |  違規舉報  |  豫ICP備17008956號-1
 
广东11选5 www.609810.com | www.139620.com | www.52072o.com | www.6661a.cc | www.561518.com | www.83033n.com | www.ya160.com | www.401269.com | www.34788g.com | www.599399.com | www.81678c.com | www.738070.com | www.66376hh.com | www.hx6600.com | www.66653j.com | www.318548.com | www.77803h.com | www.04gcw.com | www.354877.com | www.cll168.com | www.225863.com | www.cha62.com | www.89894s.com | www.927310.com | www.50026c.com | www.971291.com | www.34788y.com | www.881799a.com | www.85858hh.com | www.807979.com | www.50052f.com | www.452803.com | www.008hy.cc | www.33598j.com | www.744418.com | www.50732m.com | www.420421.com | www.gy11.com | www.3890x.com | www.178952.com | www.898304.com | www.00665d.com | www.81520l.com | www.630137.com | www.5666hc.com | www.00840m.com | www.257512.com | www.858899a.com | www.52001.cc | www.33112s.com | www.301990.com | www.c8704.com | www.52303p.com | www.77210l.com | www.djcp234.com | www.826925.com | www.fo54.com | www.984jc.com | www.15355e.com | www.81678s.com | www.295126.com | www.669771.com | www.912199.com | www.yi543.com | www.87668.cc | www.bxcp3.com | www.26163s.com | www.00665c.com | www.73736a.com | www.330865.com | www.506433.com | www.590477.com | www.815870.com | www.800471.com | www.756059.com | www.898304.com | www.949410.com | www.c1663.com | www.c6078.com | www.hw6689.com | www.16wa.com | www.810262.com | www.755814.com | www.599439.com | www.357477.com | www.luck886.com | www.339132.com | www.xcw866.com | www.235672.com | www.91233s.com | www.99638p.com | www.71399b.com | www.35155t.com | www.66652m.com | www.39500j.com | www.6832i.com | www.zg80.com | www.506951.com | www.178769.com | www.60108c.com | www.68568h.com | www.6364y.com | www.930xj.com | www.931669.com | www.606647.com | www.160886.com | www.49956l.com | www.7782r.com | www.yi628.com | www.775720.com | www.341977.com | www.50080t.com | www.5086o.com | www.904854.com | www.511174.com | www.99638o.com | www.41518.com | www.c1370.com | www.433112.com | www.60123y.com | www.6364w.com | www.756586.com | www.108097.com | www.35918b.com | www.cf9900.com | www.180209.com | www.6661a.cc | www.67258a.com | www.2632o.com | www.550314.com | www.50054i.com | www.622by.com | www.399146.com | www.12455h.com | www.318548.com | www.81233w.com | www.371p.cc | www.345597.com | www.61233f.com | www.744418.com | www.07163w.com | www.cp8001.cc | www.68682w.com | www.hczx9.com | www.50788e.com | www.gyfc2.com | www.76520m.com | www.901573.com | www.33997u.com | www.924377.com | www.81233r.com | www.802533.com | www.81520r.com | www.565378.com | www.54400s.com | www.352477.com | www.99ttz.com | www.97655g.com | www.658770.com | www.53900c.com | www.54968f.com | www.781566.com | www.109615.com | www.hy2721.com | www.26163q.com | www.586960.com | www.3126v.com | www.105886.com | www.936126.com | www.50080m.com | www.330691.com | www.987581.com | www.07163h.com | www.509866.com | www.631257.com | www.069wy.com | www.43818j.com | www.599476.com | www.009ac.com | www.86267m.com | www.369072.com | www.826552.com | www.160wt.com | www.36166p.com | www.542911.com | www.627012.com | www.34788l.com | www.081306.com | www.649477.com | www.hx6692.com | www.8839i.com | www.43131t.com | www.277739.com | www.665992.com | www.cp0123.cc | www.11ttz.com | www.35231.com | www.50052b.com | www.183572.com | www.517844.com | www.810262.com | www.cb3188.com | www.055y.cc | www.33598b.com | www.50054z.com | www.21202k.com | www.77801u.com | www.191060.com | www.309388.com | www.344242.com | www.376519.com | www.98528f.com | www.548611.com | www.550419.com | www.586840.com | www.377183.com | www.399047.com | www.330875.com | www.312102.com | www.109882.com | www.98528i.com | www.71233x.com | www.50024a.com | www.81678k.com | www.73166b.com | www.39058.cc | www.723135.com | www.533508.com | www.215889.com | www.83033d.com | www.35918z.com | www.92092.cc | www.zcwf0.com | www.xcw866.com | www.840979.com | www.23040.com | www.030628.com | www.49956d.com | www.54968g.com | www.hx1199.com | www.621329.com | www.99677n.com | www.76520c.com | www.1555hc.com | www.88djcp.com | www.040452.com | www.50054l.com | www.sxyl3.com | www.514577.com | www.71399t.com | www.36788q.com | www.igcp3.com | www.547677.com | www.50074b.com | www.077wy.com | www.580671.com | www.66652f.com | www.8667a.com | www.xinyc8.com | www.97655q.com | www.9149l.com | www.865065.com | www.279556.com | www.61233f.com | www.hf5883.com | www.345529.com | www.68682c.com | www.939763.com | www.178615.com | www.9356r.com | www.560702.com | www.91233d.com | www.c5909.com | www.77802z.com | www.5666hc.com | www.186126.com | www.1555ac.com | www.364747.com | www.50052vip.com | www.324977.com | www.8839q.com | www.lcw997.com | www.99343.cc | www.137105.com | www.202115.com | www.99677l.com | www.hqcp7.com | www.71399t.com | www.am7979.com | www.43131k.com | www.912454.com | www.91233n.com | www.684544.com | www.29277b.com | www.396990.com | www.636by.com | www.80075w.com | www.912193.com | www.26163z.com | www.178387.com | www.88kcw.com | www.66376t.com | www.le33.cc | www.ya838.com | www.89894s.com | www.500871.com | www.664by.com | www.91233m.com | www.376369.com | www.903212.com | www.781566.com | www.90305f.com | www.068627.com | www.564676.com | www.122888a.com | www.89959.cc | www.25688d.com | www.hcw778.com | www.lcw199.com | www.23040.com | www.76762.cc | www.51515y.com | www.73736f.com | www.liuguan000.com | www.843633.com | www.flcb3.com | www.81455.com | www.43131n.com | www.163734.com | www.452807.com | www.208780.com | www.852699.com | www.c6186.com | www.4dwj.com | www.5666hc.com | www.6364b.com | www.58688.cc | www.8839q.com | www.50080o.com | www.602983.com | www.78949e.com | www.tctx2.com | www.807860.com | www.00840c.com | www.535666e.com | www.15355x.com | www.801933.com | www.33588z.com | www.899427.com | www.96386n.com | www.757988.com | www.66621l.com | www.585560.com | www.8499h.com | www.318021.com | www.350zf.com | www.040426.com | www.cp703.vip | www.bxcp3.com | www.607599.com | www.8039s.com | www.717699.com | www.cb3288.com | www.86267c.com | www.442428.com | www.ya848.com | www.16878s.com | www.yc7701.com | www.528qx.com | www.50051e.com | www.598411.com | www.23hf.com | www.50064n.com | www.133615.com | www.846662.com | www.699by.com | www.29277hh.com | www.335037.com | www.23040.com | www.5854m.cc | www.16878p.com | www.327831.com | www.834918.com | www.890c.com | www.33112c.com | www.78700j.com | www.hcw823.com | www.c6348.com | www.6364g.com | www.97655w.com | www.063353.com | www.lcw199.com | www.933345.com | www.1555hc.com | www.36166n.com | www.43818j.com | www.89894j.com | www.348077.com | www.708382.com | www.am7779.com | www.m.55xj.vip | www.08588s.com | www.71399x.com | www.50024v.com | www.77801b.com | www.129985.com | www.320055.com | www.544090.com | www.775701.com | www.976281.com | www.085wy.com | www.2373v.com | www.8816o.com | www.61411.cc | www.3126o.com | www.8499r.com | www.8667p.com | www.bxcp3333.com | www.ya130.com | www.czg7.com | www.901387.com | www.848066.com | www.719113.com | www.652188.com | www.560161.com | www.526197.com | www.346377.com | www.500108.com | www.394677.com | www.451599.com | www.289379.com | www.160882.com | www.77803v.com | www.50054y.com | www.bxcp3.com | www.cp58870.com | www.350zf.com | www.gyfc4.com | www.978315.com | www.775730.com | www.550424.com | www.085533.com | www.50052y.com | www.39957b.com | www.2350y.com | www.c9221.com | www.641377.com | www.330832.com | www.66621i.com | www.71399g.com | www.688dl.com | www.937816.com | www.568565.com | www.160912.com | www.bxcp3.com | www.8000hc.com | www.wcp666888.com | www.472717.com | www.71233w.com | www.50054q.com | www.tlcp7.com | www.501237.com | www.29277w.com | www.95wcp.com | www.626747.com | www.80767b.com | www.3126f.com | www.655802.com | www.54400s.com | www.bxcp3.com | www.533786.com | www.97655x.com | www.tj52.com | www.91233n.com | www.2350y.com | www.yc7701.com | www.76520w.com | www.915366.com | www.71233u.com | www.88cmc.com | www.338053.com | www.35918q.com | www.710650.com | www.16878v.com | www.918361.com | www.51515y.com | www.cf9909.com | www.61233v.com | www.ct6676.com | www.77210j.com | www.hc2788.com | www.77114i.com | www.cp3.mobi | www.bxcp3.com | www.662358.com | www.41518n.com | www.506731.com | www.3416q.com | www.177417.com | www.rrle9.com | www.60007d.com | www.900241.com | www.52303b.com | www.513061.com | www.cbw222.com | www.77803s.com | www.864355.com | www.32123s.com | www.202427.com | www.988456.vip | www.66332b.com | www.xinyc3.com | www.caim3.com | www.80065c.com | www.370766.com | www.wycp2.com | www.80767r.com | www.345583.com | www.179012.com | www.16878t.com | www.83993b.com | www.618393.com | www.99jti.com | www.87668p.com | www.226075.com | www.904857.com | www.3416b.com | www.36166x.com | www.303853.com | www.755910.com | www.65yb.com | www.45258.cc | www.86267s.com | www.061966.com | www.336766.com | www.ck1178.com | www.2373o.com | www.68682k.com | www.99001r.com | www.394811.com | www.21202ii.com | www.lczg6.com | www.3890f.com | www.66332q.com | www.50074f.com | www.050955.com | www.338072.com | www.581477.com | www.799436.com | www.992358.com | www.w593.com | www.66ffg.com | www.2373g.com | www.9928ff.com | www.60123s.com | www.26299r.com | www.50077c.com | www.60007v.com | www.77802w.com | www.022173.com | www.128368.com | www.186372.com | www.202423.com | www.202430.com | www.190163.com | www.173880.com | www.097079.com | www.bxcp3.com | www.80065l.com | www.76520r.com | www.54968g.com | www.50054h.com | www.26299w.com | www.00840v.com | www.60108g.com | www.15355z.com | www.5095d.com | www.688dl.com | www.6fk.com | www.997666.com | www.799439.com | www.590981.com | www.323518.com | www.98528f.com | www.43131n.com | www.60007h.com | www.5086o.com | www.kv10.com | www.710930.com | www.xcw866.com | www.89894a.com | www.25688f.com | www.44607.com | www.6fk.com | www.785803.com | www.355205.com | www.66376s.com | www.50026d.com | www.089wy.com | www.818897.com | www.310657.com | www.50064x.com | www.8839r.com | www.c4530.com | www.581905.com | www.81678u.com | www.26878r.com | www.c6882.com | www.502433.com | www.50064z.com | www.2373d.com | www.783090.com | www.055976.com | www.26163s.com | www.931499.com | www.235693.com | www.52072t.com | www.369888aa.com | www.186126.com | www.36788l.com | www.921399.com | www.038059.com | www.64059.com | www.808390.com | www.77803a.com | www.5666hc.com | www.454589.com | www.80075x.com | www.968566.com | www.89894l.com | www.371t.cc | www.379477.com | www.33588c.com | www.707619.com | www.26299g.com | www.988824.com | www.83993s.com | www.ya033.com | www.150928.com | www.1368b.cc | www.570126.com | www.55228k.com | www.712012.com | www.81678h.com | www.790991.com | www.25688e.com | www.925831.com | www.25688i.com | www.799046.com | www.77801c.com | www.bxcp3333.com | www.52511.com | www.339351.com | www.8618aa.com | www.109026.com | www.igcp6.com | www.66376h.com | www.535666e.com | www.71399z.com | www.560121.com | www.1248i.cc | www.71233v.com | www.737298.com | www.51331d.com | www.339125.com | www.kc66.com | www.97655t.com | www.544669.com | www.055m.cc | www.60007n.com | www.680477.com | www.5091r.com | www.81233s.com | www.755017.com | www.2934j.com | www.55885j.com | www.602630.com | www.bxcp3.com | www.16878h.com | www.351781.com | www.957999.com | www.9149o.com | www.60108x.com | www.530396.com | www.df39.com | www.71789.cc | www.50051d.com | www.351731.com | www.901180.com | www.068wy.com | www.77114l.com | www.055975.com | www.599781.com | www.54968f.com | www.878zf.com | www.84499l.com | www.99638l.com | www.517602.com | www.876433.com | www.093wy.com | www.34788p.com | www.33997f.com | www.083025.com | www.389344.com | www.701504.com | www.am7588.com | www.88cmc.com | www.6364r.com | www.51515s.com | www.35918i.com | www.71399n.com | www.146656.com | www.332069.com | www.550805.com | www.652623.com | www.819920.com | www.912485.com | www.88266c.com | www.hj9668.com | www.rrle7.com | www.03czj.com | www.983jc.com | www.444hy.cc | www.986jc.com | www.361gc.com | www.3126j.com | www.2373d.com | www.3991.cc | www.5027.com | www.6hcczz.com | www.chi59.com | www.jx68.com | www.809215.com | www.816464.com | www.xinyc5.com | www.560935.com | www.hcw332.com | www.239838.com | www.029079.com | www.77210k.com | www.36787d.com | www.76520j.com | www.bxcp3.com | www.126kc.com | www.hm6655.com | www.895010.com | www.609387.com | www.354211.com | www.89894f.com | www.26299h.com | www.12455t.com | www.664by.com | www.rcw8833.com | www.589344.com | www.161570.com | www.43818l.com | www.54591.com | www.fo54.com | www.630137.com | www.199207.com | www.35155d.com | www.39459.cc | www.csgc3.com | www.620239.com | www.176225.com | www.23579f.com | www.084wy.com | www.810709.com | www.210155.com | www.99788j.com | www.004hy.cc | www.635477.com | www.81678d.com | www.00840g.com | www.939096.com | www.318097.com | www.77996c.com | www.okw0.com | www.fh7557.com | www.21202d.com | www.yi770.com | www.508477.com | www.21202y.com | www.kc53.com | www.255811.com | www.55558c.com | www.938849.com | www.106569.com | www.9149m.com | www.673166.com | www.41518k.com | www.14czj.com | www.312522.com | www.34788c.com | www.lcw997.com | www.60007u.com | www.ok52.com | www.106395.com | www.2350y.com | www.399130.com | www.26299g.com | www.668742.com | www.88266n.com | www.901527.com | www.53900e.com | www.ck8199.com | www.76520d.com | www.hf5885.com | www.71399a.com | www.hy5155.com | www.68689n.com | www.cc6769.com | www.50024y.com | www.917699.com | www.12455q.com | www.974091.com | www.66653j.com | www.550414.com | www.5522y.cc | www.183587.com | www.kc66.com | www.50064d.com | www.776860.com | www.36788d.com | www.369965.com | www.66wcw.com | www.66621l.com | www.775780.com | www.26163z.com | www.278965.com | www.zfcp1.com | www.33598k.com | www.638173.com | www.3479t.com | www.81678u.com | www.808466.com | www.cll168.com | www.055979.com | www.776873.com | www.3933e.cc | www.50054q.com | www.599734.com | www.35wcp.com | www.12455f.com | www.297790.com | www.932312.com | www.7793e.com | www.68689v.com | www.536350.com | www.c8714.com | www.94580.cc | www.66653h.com | www.96386r.com | www.589879.com | www.988456.vip | www.56579.cc | www.39500n.com | www.221836.com | www.691063.com | www.tctx2.com | www.15899.cc | www.21202r.com | www.106135.com | www.586775.com | www.974088.com | www.055n.cc | www.26299d.com | www.39500q.com | www.109026.com | www.529106.com | www.755860.com | www.c1336.com | www.657zf.com | www.50026c.com | www.39500h.com | www.83033o.com | www.202909.com | www.504833.com | www.660686.com | www.901576.com | www.c9662.com | www.076wy.com | www.3005.am | www.9928d.com | www.33997f.com | www.80065b.com | www.21202x.com | www.49956l.com | www.54400p.com | www.77801k.com | www.81520t.com | www.bxcp3.com | www.062766.com | www.155792.com | www.187152.com | www.230320.com | www.yc7701.com | www.243500.com | www.210793.com | www.196095.com | www.163025.com | www.083552.com | www.96386o.com | www.68682d.com | www.49956f.com | www.12455v.com | www.77114d.com | www.29178c.com | www.5522n.cc | www.371i.cc | www.ban57.com | www.rcw8800.com | www.730124.com | www.550341.com | www.299695.com | www.83993w.com | www.43818v.com | www.50051n.com | www.3479l.com | www.qml5.com | www.809215.com | www.501342.com | www.030310.com | www.26163j.com | www.8667l.com | www.ovfd2.com | www.712887.com | www.324677.com | www.60007p.com | www.36787j.com | www.33czt.com | www.758786.com | www.250552.com | www.36788l.com | www.8839g.com | www.cp3158.com | www.528335.com | www.77803e.com | www.80075.com | www.c805.cc | www.493326.com | www.52303h.com | www.8499a.com | www.914903.com | www.277739.com | www.88266d.com | www.ya989.com | www.560692.com | www.50788i.com | www.1158c.com | www.665991.com | www.77803q.com | www.3478c.cc | www.646377.com | www.60123v.com | www.556zf.com | www.583792.com | www.36166x.com | www.3qxc.com | www.355241.com | www.61233n.com | www.927320.com | www.87668j.com | www.2109w.com | www.545568.com | www.81520k.com | www.955708.com | www.86267k.com | www.077wy.com | www.370155.com | www.35918n.com | www.775720.com | www.39957e.com | www.hj9798.com | www.90305f.com | www.bxcp3.com | www.293399.com | www.9356z.com | www.558416.com | www.65707r.com | www.713799.com | www.99788p.com | www.815055.com | www.16878v.com | www.810629.com | www.96386t.com | www.717229.com | www.60123w.com | www.580667.com | www.63500.cc | www.369053.com | www.3416d.com | www.178397.com | www.ya033.com | www.66332l.com | www.949429.com | www.84499h.com | www.621316.com | www.8499z.com | www.193195.com | www.ycu8.com | www.41518a.com | www.651514.com | www.7777y.cc | www.038079.com | www.996745.com | www.71233p.com | www.348918.com | www.sjgc5.com | www.36788x.com | www.586775.com | www.500go.com | www.57578h.com | www.646959.com | www.699by.com | www.36788c.com | www.523780.com | www.dan03.com | www.77802s.com | www.liuguan000.com | www.973776.com | www.9818o.cc | www.66332a.com | www.hcw266.com | www.fhfh8.com | www.35918x.com | www.83033t.com | www.lcw199.com | www.lczg8.com | www.35155s.com | www.77803f.com | www.11djcp.com | www.978127.com | www.3668y.com | www.00840c.com | www.178357.com | www.672166.com | www.lczg1.com | www.8816i.com | www.26878w.com | www.112028.com | www.548911.com | www.901175.com | www.22csj.com | www.7793q.com | www.86267w.com | www.77801r.com | www.xinyc5.com | www.572899.com | www.861803.com | www.hy6937.com | www.371p.cc | www.cll168.com | www.61233r.com | www.29178b.com | www.66653x.com | www.001879.com | www.235812.com | www.375916.com | www.638802.com | www.763117.com | www.csw288.com | www.996763.com | www.hf6660.com | www.igcp0.com | www.062wy.com | www.371w.cc | www.2222y.cc | www.5086p.com | www.5086e.com | www.9889hc.com | www.6661a.cc | www.3933h.cc | www.3552x.com | www.3890f.com | www.1368p.cc | www.255ak.com | www.kc66.com | www.cb2788.com | www.890402.com |