x
No Plagiarism!HRuBwshhdnhm5AFBCeUNposted on PENANA
【10 天來玩會計學概要 (06):會計恆等式及其進階版】8964 copyright protection116PENANAt0ut2XqGTH 維尼
https://www.penana.com/article/16405098964 copyright protection116PENANAdOhGyORGob 維尼
120Please respect copyright.PENANAqb5JhaxKhu
8964 copyright protection116PENANA59IwQkiQCp 維尼
120Please respect copyright.PENANAAvonzu7QTr
8964 copyright protection116PENANAwDDcDmWFP1 維尼
【會計五項要素:資產、負債、權益 (又包含收入/收益和費用/費損)】8964 copyright protection116PENANAmNCgVA4K3f 維尼
120Please respect copyright.PENANAhscQ3Q6cad
8964 copyright protection116PENANAcKI0wm50Yu 維尼
8964 copyright protection116PENANASzMGlk371v 維尼
from《越讀越入迷的會計書:資深會計師教你此生必用會計知識》,第二個截圖同8964 copyright protection116PENANAPTt8PVMcy1 維尼
120Please respect copyright.PENANApi76KnxKKV
8964 copyright protection116PENANAfS2tjrDP4J 維尼
120Please respect copyright.PENANAerE7wPYP6k
8964 copyright protection116PENANAPciZYRIUGV 維尼
1. 資產,易言之,是「企業所擁有的,具有交換價值/使用價值的財物 or 權利」,例如現金、應收帳款、存貨、辦公設備等。8964 copyright protection116PENANA5JtixfPKLO 維尼
120Please respect copyright.PENANAzbnm2wAI2U
8964 copyright protection116PENANA59QEI2ofHC 維尼
2. 負債,易言之,是「到期應償還之債務 or 應履行之義務」,例如短期借款、應付帳款、應付薪資、預收收入等。8964 copyright protection116PENANAUZOboblByJ 維尼
120Please respect copyright.PENANAPdISRHLAhC
8964 copyright protection116PENANAdMcUXCCzbZ 維尼
3. 權益,是指「企業之資產,扣除其所有負債後,出資者對企業之剩餘權利」。公司的出資者稱為「股東」,所以(公司的)權益又稱為「股東權益」。股東對公司之出資稱為「股本」,是權益裡面的重要項目。8964 copyright protection116PENANA4bHCWQioKC 維尼
120Please respect copyright.PENANAtIxP98APaX
8964 copyright protection116PENANAeb1UBxPmmU 維尼
120Please respect copyright.PENANAgxjqxMjv2Z
8964 copyright protection116PENANAol1lij1sGY 維尼
再複習一下會計恆等式:8964 copyright protection116PENANAeFo8jpsNq5 維尼
120Please respect copyright.PENANAniJ3M3C1vx
8964 copyright protection116PENANAUlLPwRWDaI 維尼
資產=負債+權益8964 copyright protection116PENANAsQaCnCYnZc 維尼
120Please respect copyright.PENANAsnkIqF2iyE
8964 copyright protection116PENANA3zuH1fTL2a 維尼
這是怎麼來的?8964 copyright protection116PENANA4QV1bYFaYl 維尼
120Please respect copyright.PENANAZzV66AU930
8964 copyright protection116PENANAErQsrGSbHR 維尼
根據林蕙眞教授的書:「基本會計恆等式,是採取雙向的方式,同步記錄交易所致之資產及其產權的變動情形。任何資產必有所歸屬,即『資產=產權』」8964 copyright protection116PENANAOJSYg5pR1n 維尼
產權 (對資產之權利) 的主要來源有二:債權人、投資人。8964 copyright protection116PENANAli8pmLiGiA 維尼
債權人的權利稱為債權,對企業而言為負債;投資人的權利稱為權益,又稱淨值。8964 copyright protection116PENANAsdVQjDHUA8 維尼
所以「基本會計恆等式」:資產=產權,又可寫作「資產=負債+權益」。8964 copyright protection116PENANAF2DiqgXXob 維尼
120Please respect copyright.PENANAhuOeRWa00u
8964 copyright protection116PENANAwe4J4b4Tx5 維尼
企業交易之發生,導致各種權利和義務的相對等變動,而使其資產、負債、權益發生變動,惟不論其變動為何,資產總數恆等於負債和權益之和,故稱會計恆等式。8964 copyright protection116PENANA37HeDKeghK 維尼
120Please respect copyright.PENANAA8vMesUsSR
8964 copyright protection116PENANAywc7qZaGH9 維尼
120Please respect copyright.PENANADLYyETnMp5
8964 copyright protection116PENANAfktGCYtQxB 維尼
8964 copyright protection116PENANAQdOJgSu4cR 維尼
120Please respect copyright.PENANAo6194sAxPU
8964 copyright protection116PENANAw2yZ7qQGnY 維尼
負債,一定要還;股東權益,不一定要還。8964 copyright protection116PENANArfBBj9zcc3 維尼
120Please respect copyright.PENANATNEAn9KaPU
8964 copyright protection116PENANAwL7MWJvM3Z 維尼
如果藉由負債籌措資金,公司未來一定要償還這筆貸款;相反的,只要公司不減資等,公司沒有理由償還股東權益。公司賺得的利潤屬於股東權益,未來可能將利潤當作股利分配,但也可能不分配,而留在公司。8964 copyright protection116PENANA42PjBMhZnc 維尼
120Please respect copyright.PENANADc3gjCpYtR
8964 copyright protection116PENANARfNDB1ZApB 維尼
120Please respect copyright.PENANAcifhSk0BLY
8964 copyright protection116PENANAtpXNmGsTzs 維尼
今天算是把「資產」、「負債」、「權益」的定義搞清楚了,這很重要,因為如果不知道OO屬於資產、負債,還是權益,把OO放錯地方的話,就不能唱OO之歌不能滿足會計恆等式;就算滿足會計恆等式,也不知道如何達成的,是一筆糊塗帳啊。8964 copyright protection116PENANATKYJC6DLA0 維尼
120Please respect copyright.PENANAE6X6V3jWMA
8964 copyright protection116PENANAFt4gBNlogG 維尼
120Please respect copyright.PENANANdbwCwwgJx
8964 copyright protection116PENANAeEfKmAsFsL 維尼
【參考書籍】8964 copyright protection116PENANAK1qNke3hVT 維尼
會計學新論(上冊)(12版)8964 copyright protection116PENANA0V4YTiwkzG 維尼
8964 copyright protection116PENANAp9QdDd8lZU 維尼
120Please respect copyright.PENANAXf15yVJMKt
8964 copyright protection116PENANAyWPxEWfNAr 維尼
120Please respect copyright.PENANAnN3LZ9wG9W
8964 copyright protection116PENANACs9eCIIaO3 維尼
今天到此為止,我們明天見!!8964 copyright protection116PENANAX8Sc3TvOXh 維尼
3.17.183.238
ns3.17.183.238da2