会计平衡公式是反映会计基本要素资产与权益平衡关系的恒等式。其一般表达式为:资产=权益 在一个企业中,企业拥有的全部资产都相应有其权益。权益是对企业资产可以提出要求的权利,它是由负债和所有者权益组成的。故会计平衡公式也可表示为:资产=负债+所有者权益。
会计人员必须采用最适当的方法处理这每一笔交易,判断到它对会计平衡的经济影响。
The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation.
由于要平衡公司股东、投资者与监管者(尤其对银行)各方间的利益,搭建的会计规则更像艺术而非科学。
The crafting of accounting rules is more art than science, thanks to the need to balance the interests of companies, their investors and—especially in banking—their regulators.
分录必须平衡,这就是会计的科学。
The entry must balance out. That is the science of accounting.
Second thing I would say that was valuable "Thank goodness, I did one year at Stanford Business School and learned how to read a balance sheet and understand the basics of cost accounting which is not mathematical rocket science.
我要说的第二件事是很重要的,感谢上苍,我在斯坦福商学院学了一年,学会了怎么看资产平衡表,知道恶劣,成本会计的基本知识。
But, in all, it's got a fairly good work-life balance.
但是总体来讲,当会计师的还是可以相当好地平衡工作与生活。
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