accounting equation

基本解釋

The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
資產(chǎn)負(fù)債表反映基本會(huì)計(jì)等式和為公司提供資金來源的手段。
The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.
簿記記錄通過運(yùn)用會(huì)計(jì)等式所達(dá)到的平衡關(guān)系是復(fù)式記賬的一個(gè)重要特點(diǎn)。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
根據(jù)會(huì)計(jì)等式，就可以記錄企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果，并向有利益關(guān)系的會(huì)計(jì)信息使用者報(bào)告。

Making the claim that the costs have doubled is like reading an accounting ledger and only looking at the liabilities side of the equation to inform your opinion.
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