当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。
Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
因此，所有者权益就等于资产总值减去负债的数额。
Thus, owners' equity is equal to the total assets minus the liabilities.
应用推荐