Part 1 Section A.1. Financial Statements 財務諸表

The financial Statements

The accounting equation

  • Assets – Liability = Closing Equity
  • Closing Equity = Opening Equity + Profit – Dividends
AssetsLiability
Closing Equity
DividendsOpening Equity
Profit
Closing Equity
  • Profit = Assets – Liability – Opening Equity + Dividends

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