Assets are resources owned by a business include

• Assets are resources owned by a business.

include 包括： • Land土地 • Buildings/Premises房屋 • Fixtures and Fittings裝 修與裝置 • Furniture傢俱

Fixed Assets • • Office Equipment辦公室設備 Motor Vehicles機動車輛 Motor Van/Motor Lorry貨車 Machinery機器

include 包括： • Stock 存貨 • Debtors 應收帳款 • Accrued Income 應計收益

Current Assets • • Prepayments 預付費用 Bank/Cash at Bank 銀行存款 Cash/Cash in Hand 現金 Petty Cash 零用現金

Assets’ Friends • Capital is the total amount of resources supplied to a business by its owner. • Liabilities are the total of money owed for assets supplied to a business by people other than the proprietor.

Assets = Capital + Liabilities • The accounting equation is:

Assets=$800， Liabilities=$200， How much is Capital？ A=$800 -$200 B=$800+$200 C=$200 -$800

心水推介 Recommendation • http: //www. fju. edu. tw/

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