资产负债表表示的是企业在某一特定时点上的财务状况,该表的左方和右方的金额总是保持平衡的,所以资产负债表中的元素构成的等式称为资产负债表等式: 资产=负债+所有者权益
请分别说明在第2页和第3页描述的3种会计处理方法下，BSE(资产负债表等式)对下列事项的影响。
Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.
资产负债表根据下列等式分成两部分，两个部分必须相等，或者说相互抵消。
The balance sheet is divided into two parts that, based on the following equation, must equal each other, or balance each other out. The main formula behind balance sheets is.
资产负债表反映基本会计等式和为公司提供资金来源的手段。
The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
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