圖片是網(wǎng)上刷到的,主要是圖片里的箭頭繞來(lái)繞去沒看懂箭頭的意思,結(jié)合圖片跟課本可以這樣理解嗎? 資產(chǎn)=負(fù)債+所有者權(quán)益 收入-費(fèi)用=利潤(rùn) →資產(chǎn)=負(fù)債+所有者權(quán)益+(收入-費(fèi)用)(利潤(rùn)看書本,是歸在所有者權(quán)益里的;兩條公式如何糅合在一起?看圖,所有者權(quán)益可分為:資本+增損,資本——貸增,增損——借增,所以所有者權(quán)益是被分成兩半,進(jìn)行了拆分嗎?) 綠色部分是指借增貸減,可以有以下這樣理解嗎?比方說(shuō),資產(chǎn)費(fèi)用,是綠色,寫在公式左邊,記賬時(shí)左邊是借方,對(duì)應(yīng)會(huì)計(jì)符號(hào)左邊借增,公式左邊左邊增,反之,負(fù)債所有者權(quán)益收入資本,是紅色,寫在公式右邊,記賬時(shí)右邊是貸方,對(duì)應(yīng)會(huì)計(jì)符號(hào)右邊貸增,公式右邊右邊增
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