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/
恭喜你! • • 你答對了。 • You are right! Congratulations
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