引用第8樓麥精於2007-09-08 19:43發表的“”: assets係只係used by the company... 阿sir 比我地既解釋 [表情]
自己睇書明過佢講
紅魔鬼marco
2007-09-08 21:39
希望冇講錯啦，有錯勿插
所有野只要係同個owners ge account有關ge就係Capital!Capital最常見到的就係Capital account, 同drawings呢兩個a/c!Capital a/c係由owners or partners of the partnership!而0係balance sheet入面除左以上兩樣外，仲會有net income or net loss!呢兩樣野係會影響第二年個capital a/c的! IF P&L計到有PROFIT/LOSS，咁就要將個capital-drawings(+profit)/(- loss)=返next year ge opening balance
而limited company會有shares, dividend同reserve
我諗到改咩名鳥
2007-09-09 12:15
引用第10樓紅魔鬼marco於2007-09-08 21:39發表的“”: 希望冇講錯啦，有錯勿插 所有野只要係同個owners ge account有關ge就係Capital!Capital最常見到的就係Capital account, 同drawings呢兩個a/c!Capital a/c係由owners or partners of the partnership!而0係balance sheet入面除左以上兩樣外，仲會有net income or net loss!呢兩樣野係會影響第二年個capital a/c的! IF P&L計到有PROFIT/LOSS，咁就要將個capital-drawings(+profit)/(- loss)=返next year ge opening balance .......
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:
引用第16樓kylau於2007-09-09 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
我諗到改咩名鳥
2007-09-09 16:03
引用第16樓kylau於2007-09-09 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: .......
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