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【10 天來玩會計學概要 (06):會計恆等式及其進階版】8964 copyright protection197PENANA26dxOr1FzN 維尼
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【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 protection197PENANAD8FePTAsbs 維尼
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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 protection197PENANABHj5qvVoY9 維尼
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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 protection197PENANAqMxBOgXhL0 維尼
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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 protection197PENANAEYWO17lWfS 維尼
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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 protection197PENANABa9W9sYLyB 維尼
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再複習一下會計恆等式:8964 copyright protection197PENANAtkZEQZvhOe 維尼
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資產=負債+權益8964 copyright protection197PENANAYua6WWEWPH 維尼
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這是怎麼來的?8964 copyright protection197PENANAeDSVJjemM1 維尼
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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 protection197PENANA1ssn78Q6Vv 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 protection197PENANAMloSrhTksP 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 protection197PENANArU06CwFvDi 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 protection197PENANAGdrRfkCUVX 維尼
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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 protection197PENANAWCu0wR0aQQ 維尼
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負債,一定要還;股東權益,不一定要還。8964 copyright protection197PENANAnPb3ZI2SXG 維尼
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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 protection197PENANAHK2oqakrq5 維尼
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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 protection197PENANAlTUUqm82vl 維尼
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【參考書籍】8964 copyright protection197PENANApeOeBBGsiy 維尼
會計學新論(上冊)(12版)8964 copyright protection197PENANAtqR31cDuFV 維尼
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今天到此為止,我們明天見!!8964 copyright protection197PENANAR5V6T58Alb 維尼
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