Lcci Bookkeeping Level 1 (二）

The accounting equation

Assets =Equity+Liabilities 

Assets includes :Non-current assets and Current assets 

             Non-current assets :e.g.Building,machinery,fixture,mortor vehicles,plant,permission  

                              *   A long life. ,not with the intension to simply resell them.

             Current assets: e.g.cash,inventory,Trade received......

                               * A short life: no more than a year/goods for resale 

Liabilities includes :Non-liabilities and Current Liabilities 

                  Non-current Liabilities:e.g. Bank Loan (more than  a year)

                  Current Liabilities:Trade Payables,Bank loan (Less than a year)
*********************************************************************************

資產=資本+負債
資產包括：固定資產和流動資產
負債包括：長期負債和流動負債
資本就是老闆投放的「錢」
～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～
Assets:資產
Non-current assets：固定資產
Current assets：流動資產
Equity（Capital）：資本
Liabilities:負債
Non-Current Liabilities:長期負債
Current Liabilities：流動負債



         

         To be continued
      我們一起加油💪