A transaction could affect only one, two, or all three elements of the accounting equation.

一个交易可能会影响只有一个、两个或三个要素的会计等式。

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The accounting equation reflects the relationship among assets, liabilities, and owner's equity.

会计等式反映了资产、负债和业主权益之间的关系。

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The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.

簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。

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Making the claim that the costs have doubled is like reading an accounting ledger and only looking at the liabilities side of the equation to inform your opinion.

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