某公司從第三國家銀行貸了$50000, 這筆交易對讓公司的會計等式產生的影響為_____.
答案是:
資產增加$50000, 負債增加$50000, 所有者權益不變.
點解?
會計恒等式問題
2010-08-02 9:17 am
回答 (1)
2010-08-02 4:39 pm
✔ 最佳答案
This is a fudamental formula in accounting.1. Debit = Credit
2. Assets ( Dr. ) = Liabilities ( Cr. ) + Equity ( Cr. )
So, in your case, Cash at Bank ( Asset ) has been increased by $50,000 ( Dr. ) However, this cash from from a loan and so, Bank Loan ( Liability ) has been increased by $50,000 ( Cr. ).
The bank loan is a loan obtained from outsider and is not the capital contributed by the shareholders and thus no effect to the Equity.
收錄日期: 2021-04-25 20:34:52
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