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只看該作者 15  發表于: 2007-09-09
asset=CAN GENERATE FUTURE INCOME STREAM

captial=owner bring into the company

e.g1 cash or furniture form the owner to the firm

一入左黎間野,就成為asset,但也是capital

asset=capital+liabilities

兩面先balance

eg2 company buy the furniture using cash

甘樣asset果到furniture+ cash- 就balance囉

不對勿插

pa神r9又唔解
離線kylau
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只看該作者 16  發表于: 2007-09-09
Are you guys asking about EQUITY? We may look at an illustrative balance sheet to gain some ideas.

Per Framework for the Preparation and Presentation of Financial Statements (para 49):

The elements directly related to the measurement of financial position are assets, liabilities and equity. These are defined as follows:

(a) An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.

(b) A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits.

(c) Equity is the residual interest in the assets of the enterprise after deducting all its liabilities.


Per HKAS 1 Presentation of Financial Statements, an illustrative balance sheet is given in page 57-58:

http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/hkas01.pdf
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只看該作者 17  發表于: 2007-09-09
引用第16樓kylau2007-09-09 15:48發表的“”:
Are you guys asking about EQUITY? We may look at an illustrative balance sheet to gain some ideas.
Per Framework for the Preparation and Presentation of Financial Statements (para 49):
The elements directly related to the measurement of financial position are assets, liabilities and equity. These are defined as follows:
.......

yes.....上到u capital改左owner's equity
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只看該作者 18  發表于: 2007-09-09
引用第16樓kylau2007-09-09 15:48發表的“”:
Are you guys asking about EQUITY? We may look at an illustrative balance sheet to gain some ideas.
Per Framework for the Preparation and Presentation of Financial Statements (para 49):
The elements directly related to the measurement of financial position are assets, liabilities and equity. These are defined as follows:
.......

好清楚
大致上明白
離線鮮吊甬仔
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只看該作者 19  發表于: 2007-09-09
引用第0樓沙律醬味熱狗2007-09-08 15:25發表的“PA既問題”:
如果張W.S.比左D野,要你分Capital同Assets...
咁兩者有咩分別???capital係咪一定係錢??
thzzzzzzzz [表情] [表情] [表情]

由於唔知你張w.s. 係點, 所以幫你唔到.....

兩者分別上面解左

capital係咪一定係錢?
唔係, 個owner bring 條底褲去公司, 咁咪 dr 底褲(asset), cr capital

唔知有冇理解錯
離線Desmond
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只看該作者 20  發表于: 2007-09-09




阿SIR都有講ASSETS=CAPITAL+LIABILITIES

CAPITAL=ASSETS-LIABILITIES
離線鮮吊甬仔
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只看該作者 21  發表于: 2007-09-09
全部asset.....
離線麥精
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只看該作者 22  發表于: 2007-09-09
我學果d都係全部assets喎你張w.s. d野
離線Desmond
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只看該作者 23  發表于: 2007-09-09
全部assets.....

ok
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只看該作者 24  發表于: 2007-09-09
離線麥精
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只看該作者 25  發表于: 2007-09-09
引用第24樓奶健^^2007-09-09 20:36發表的“”:
[表情] [表情] [表情]


PA神出現解決
離線加歷查
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只看該作者 26  發表于: 2007-09-09
引用第20樓沙律醬味熱狗2007-09-09 19:10發表的“”:
[MG]http://i113.photobucket.com/albums/n227/alanlonglong/0909190609.jpg[/IMG]
阿SIR都有講ASSETS=CAPITAL+LIABILITIES
.......

1早post出泥搞掂哂~.~
離線Desmond
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只看該作者 27  發表于: 2007-09-11
唔該哂大家...all right

不過有題比阿sir 跣到