How:Assets = Capital + Liabilities

簡單解釋就係，請當你自己是老板，而家你開咗間公司要去投資，而你手頭有 HKD 10,000，咁你就入咗 HKD 10,000俾公司去投資，呢HKD 10,000便是公司的capital，因為係問你(股東)攞嘅，所以對公司嚟講呢筆錢是你的投資額。
當公司用呢筆錢去買咗機器設備後，咁公司的資產(Assets) 便有值HKD 10,000的機器設備，同埋欠你的HKD10,000嘅投資額，所以 Assets HKD10,000 = Capital HKD10,000。
如果機器設備的價錢是 HKD 15,000，公司不夠錢買時，便要向人(例如銀行)借 HKD5,000先夠錢買。咁而家公司的資產(Assets) 便有值HKD 15,000的機器設備，同埋欠你的HKD 10,000投資額，和欠銀行的HKD 5,000嘅債務，即 Assets HKD15,000 = Capital HKD10,000 Liabilities HKD 5,000。

同意兩位的解釋 (所以唔答啦)
Helen 的例子很清晰

解釋很好

What do you want to ask exactly ?

In a balance sheet , debit side is Asserts , credit side is Capital and Liabilities .
So Assets = Capital Liabilities

Accounting system is a double entry system ,
when you have a debit entry ,
you should have credit entry(s) with the same amount.
So, two sides are equal .

It's a simple explaination .