有关资产负债表的理解，请财务、会计高手来解释，通俗点谈下自己的理解，谢谢！

发布网友 发布时间：2022-05-02 04:54

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热心网友 时间：2023-10-09 13:45

这部分对应在利润表上的费用类里面体现了，你需要理解到，钱和利润是两个概念，虽然你当时花了钱，但这部分钱是不能完全进入当年的利润中去的。所以分摊在后面的年度里面慢慢消耗你的利润总额。

热心网友 时间：2023-10-09 13:45

你买固定资产，无形资产的时候没有花钱吗，只是说，你买来固定资产，无形资产之后，不能够一下就费用化，要你根据他的使用年限，慢慢的费用话，慢慢的走到费用里，最终影响你的利润，影响你的所得税，追问问题是买的时候投资者已经花了钱了，那个钱是已经花出去的算了投资，后来又算作费用、成本从投资者的收益里扣减出来了，这个该怎么理解呢？

热心网友 时间：2023-10-09 13:46

【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：资产负债表
Balance Sheet
★Concept:
List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
★Tips:
1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
2.The balance sheet is dated at the moment in time when the accounting period ends.
3.Assets＝Liabilities ＋ Owners' Equity ★Sample:
【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is（ ）
A．$90,000
B．$140,000
C．$110,000
D．$150,000
Answer: B
Explanation: Assets＝Liabilities ＋ Stockholders' Equity, the company's liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, Stockholders'Equity＝Assets－Liabilities＝$350,000－$140,000＝$110,000.,000＋$45,000＋$180,000＝$325,000
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