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        首頁 > 會計資格證 > 會計assets

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        assets是公司現(xiàn)有的,用來產(chǎn)生profit的資源. equity=assets-liabilities,就是資抵完債以后股東剩余的東西. 對不起,我實在太懶惰了,沒有把這兩者的定義翻出來. 如果解釋不夠清楚,給我發(fā)消息.

        會計assets

        218 評論(8)

        暴脾氣媛媛

        資產(chǎn)是指過去的交易、事項形成并由企業(yè)擁有或控制的資源,該資源預期會給企業(yè)帶來經(jīng)濟效益。資產(chǎn)按其流動性可以分為流動資產(chǎn)和非流動資產(chǎn)。資本,在經(jīng)濟學意義上,指的是用于生產(chǎn)的基本生產(chǎn)要素,即資金、廠房、設(shè)備、材料等物質(zhì)資源。在金融學和會計領(lǐng)域,資本通常用來代表金融財富,特別是用于經(jīng)商、興辦企業(yè)的金融資產(chǎn)。廣義上,資本也可作為人類創(chuàng)造物質(zhì)和精神財富的各種社會經(jīng)濟資源的總稱。純會計報表中,資本是注冊資本,實收資本(股本)。權(quán)益是指所有者權(quán)益?!?a href="/kj/8119/" target="_blank">企業(yè)會計制度》對所有者權(quán)益的定義:是指所有者在企業(yè)資產(chǎn)中享有的經(jīng)濟利益,其金額為資產(chǎn)減去負債后的余額。

        82 評論(14)

        辛巴在深圳

        capitalCash or goods used to generate income either by investing in a business or a different income property.The net worth of a business; that is, the amount by which its assets exceed its liabilities.The money, property, and other valuables which collectively represent the wealth of an individual or business. equityOwnership interest in a corporation in the form of common stock or preferred stock.Total assets minus total liabilities; here also called shareholder's equity or net worth or book value.Real Estate: The difference between what a property is worth and what the owner owes against that property (i.e. the difference between the house value and the remaining mortgage or loan payments on a house).In the context of a futures trading account, it is the value of the securities in the account, assuming that the account is liquidated at the going price.assetAny item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property. On a balance sheet, assets are equal to the sum of liabilities, common stock, preferred stock, and retained earnings. From an accounting perspective, assets are divided into the following categories: current assets (cash and other liquid items), long-term assets (real estate, plant, equipment), prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and intangible assets (trademarks, patents, copyrights, goodwill).

        136 評論(11)

        小嘉菜菜子

        assets是公司現(xiàn)有的,用來產(chǎn)生profit的資源. equity=assets-liabilities,就是資抵完債以后股東剩余的東西. 對不起,我實在太懶惰了,沒有把這兩者的定義翻出來. 如果解釋不夠清楚,給我發(fā)消息.

        191 評論(11)

        大大的螞蟻啊

        Equity is the owner’s value in an asset or group of assets.In accounting, equity is usually defined as the value of the assets contributed by the owners. This is added to the total income earned and retained by the company to give the company's total equity value. This description of equity is correct but very simplistic. A more profound description is really that used by the homeowner, that is, equity is the owner’s value in an asset or group of assets.As an example, a company with total assets valued at $1,000, may have debt (liabilities) valued at $900, in which case the owner’s value in the assets is $100, representing the company’s equity.

        307 評論(11)

        A+黎明前的黑暗

        區(qū)別:

        一、含義。

        assets,n.資產(chǎn);寶貴的人材;有益的品質(zhì);有利條件 (一項)財物;資產(chǎn)( asset的名詞復數(shù) );(商店、破產(chǎn)者等的)財產(chǎn);遺產(chǎn);有價值的人或物。

        equity, n.公平;公道;公正裁決;公平合理(或公正)的事。adj.股票的;股市的。

        二、發(fā)音。

        equity,英 [?ekw?ti] ? 美 [??kw?ti]

        asset,英 [??setz] ? 美 [??s??tz]

        三、實際運用舉例。

        assets:

        She'll be an asset to the team.

        她將是這個隊的骨干。

        In his job, patience is an invaluable asset.

        他干的這份工作,耐心是無價之寶。

        equity:

        To capture his equity, Murphy must either sell or refinance.

        要獲得資產(chǎn)凈值,墨菲必須出售或者重新融資。

        We base this call on grounds of social justice and equity.

        我們基于社會正義和公平發(fā)出這一呼吁。

        參考資料:百度翻譯-assets

        百度翻譯-equity

        135 評論(9)

        三鮮豆皮皮

        assets是資產(chǎn),equity是凈資產(chǎn)。二者定義不同、計算公式不同,包含科目不同。

        1、定義不同

        assets資產(chǎn)是指企業(yè)過去的交易或者事項形成的由企業(yè)擁有或有控制的、預期會給企業(yè)帶來經(jīng)濟利益的資源。Equity凈值,或稱資產(chǎn)凈值、帳面價值,意指財產(chǎn)擁有人在財產(chǎn)留置以外所擁有的利益。

        2、計算公式不同

        assets資產(chǎn)=負債+所有者權(quán)益。Equity凈值=公司資本金+法定公積金+資本公積金+特別公積金+累積盈余-累積虧損。

        3、包含科目不同

        assets資產(chǎn)包含流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)等科目。Equity凈值包含實收資本、資本公積、盈余公積、未分配利潤、少數(shù)股東權(quán)益等科目。

        擴展資料

        按照不同的標準,資產(chǎn)可以分為不同的類別。

        按耗用期限的長短,可分為流動資產(chǎn)和長期資產(chǎn);根據(jù)具體形態(tài),長期資產(chǎn)還可以作進一步的分類;按是否有實體形態(tài),可分為有形資產(chǎn)和無形資產(chǎn)中國會計實務(wù)中,綜合這幾種分類標準,將資產(chǎn)分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)等類別。

        企業(yè)會計準則》第三章

        第二十條 資產(chǎn)是指企業(yè)過去的交易或者事項形成的、由企業(yè)擁有或者控制的、預期會給企業(yè)帶來經(jīng)濟利益的資源。

        前款所指的企業(yè)過去的交易或者事項包括購買、生產(chǎn)、建造行為或其他交易或者事項。預期在未來發(fā)生的交易或者事項不形成資產(chǎn)。

        由企業(yè)擁有或者控制,是指企業(yè)享有某項資源的所有權(quán),或者雖然不享有某項資源的所有權(quán),但該資源能被企業(yè)所控制。

        預期會給企業(yè)帶來經(jīng)濟利益,是指直接或者間接導致現(xiàn)金和現(xiàn)金等價物流入企業(yè)的潛力。

        第二十一條 符合本準則第二十條規(guī)定的資產(chǎn)定義的資源,在同時滿足以下條件時,確認為資產(chǎn):

        (一)與該資源有關(guān)的經(jīng)濟利益很可能流入企業(yè);

        (二)該資源的成本或者價值能夠可靠地計量。

        參考資料:百度百科:資產(chǎn)

        《企業(yè)會計準則》

        258 評論(8)

        蓋碗茶136

        asset是企業(yè)所有的資產(chǎn),包括向企業(yè)外部借的錢equit是企業(yè)股東投放給企業(yè)的錢或者固定資產(chǎn),不包括向企業(yè)外部借的錢

        110 評論(14)

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