| 1. | Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts
薄记记录通过运用会计等式所表达的一个关系是复式记帐的一个重要特点。 |
| 2. | And the concept of human resource debt and recursion human asset is set up . the accounting formula is re - established
重新阐释了人力资产概念，建立了人力负债和递延人力资产概念，重构了会计等式。 |
| 3. | The equilibrium , which the bookkeeping record achieves through the accounting equation , is an essential feature of double entry
薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。 |
| 4. | According to the accounting equation , a firm is assumed to pos ? sess its assets subject to the rights of the creditors and owners
根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。 |
| 5. | It is now possible to see how double - entry bookkeeping pro ? duces this equilibrium of results by ensuring that the equation holds well at all times
现在可以看一下复式记帐法如何通过保障会计等式在任何时候都有效，从而使薄记产生这种平衡关系。 |
| 6. | To meet with the demands of the developing private capital economy , reform has to be implemented in accounting equation , financial management objectives and distribution system
适应民本经济的发展要求，会计要对会计等式、财务管理目标、分配制度进行改革。 |
| 7. | These three basic elements , assets , liability and capital , are connected by a fundamental relationship called balance sheet equation , sometimes called simply the accounting equation
资产、负债和资本这三个基本要素由一个叫资产负债表等式，有时称之为会计等式的关系式连接起来。 |
| 8. | This chapter states that the new change of the accounting equation , the recognition of the executive stock option and the relationship between net equity and " the new way of modernizing industry "
该章主要阐述了会计等式的新变化，经理人股票期权的确认以及我国“走新型工业化道路”与净权益性质之间的关系。 |
| 9. | The characteristics are as follows : different equity theory is suitable for different organization forms : different equity theory corresponds to different accounting equation ; and different accounting equation reflects different accounting aim
传统权益理论的特点在于：不同的企业组织形式有不同的权益理论，不同的权益理论又对应着不同的会计等式，而不同的会计等式又反映了不同的会计目的。 |
| 10. | These frames include objective , accounting postulates , definition , accounting elements , accounting equations , accounting principia , measurement and the relationship between 3 - d accounting and 3 - entry bookkeeping . comparing with 2 - d accounting , all above are innovated or improved to some extent
在此基础上笔者又进一步的提出了三维会计的基本理论框架，此框架包括三维会计的目的、基本假设、定义、会计要素、会计等式、会计原则、确认计量以及三维会计与三式簿记之间的联系。 |
