http://urclass.net/wellBeingNg/index.php?action=history&feed=atom&title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F 2026-05-09T05:06:13Z 本 Wiki 上此頁面的修訂歷史 MediaWiki 1.35.14 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3915&oldid=prev 2019-09-15T00:54:52Z

<p><span dir="auto"><span class="autocomment">會計五要素</span></span></p> <table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hant-TW"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2019年9月15日 (日) 00:54 的修訂</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l5" >第5行：</td> <td colspan="2" class="diff-lineno">第5行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益＝負債＋原始出資＋利潤。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益＝負債＋原始出資＋利潤。</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#利潤＝收入－費用，代入恆等式得：資產＝負債＋原始出資＋(收入－費用)</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#利潤＝收入－費用，代入恆等式得：資產＝負債＋原始出資＋(收入－費用)</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>#<del class="diffchange diffchange-inline">消去減號或負號，使系數皆為正值，得：資產＋費用</del>=負債＋業主原始出資＋收入</div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>#<ins class="diffchange diffchange-inline">消去減號或負號，使系數皆為正值，得：&#039;&#039;&#039;資產＋費用</ins>=負債＋業主原始出資＋收入<ins class="diffchange diffchange-inline">&#039;&#039;&#039;</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#所以「資產＋費用」合稱借方，「負債＋業主原始出資＋收入」合稱貸方。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#所以「資產＋費用」合稱借方，「負債＋業主原始出資＋收入」合稱貸方。</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#在計算機未普及時，使用 T 字帳，讓每筆交易前後，借方合計永遠等於貸方合計，簡單的核對記帳有無錯誤，是「會計恆等式」的基本應用。&lt;br/&gt;在此過程中，只使用加法。注意，較複雜的內涵是資產，含：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#在計算機未普及時，使用 T 字帳，讓每筆交易前後，借方合計永遠等於貸方合計，簡單的核對記帳有無錯誤，是「會計恆等式」的基本應用。&lt;br/&gt;在此過程中，只使用加法。注意，較複雜的內涵是資產，含：</div></td></tr> <!-- diff cache key wbn:diff::1.12:old-3914:rev-3915 --> </table>

丁志仁 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3914&oldid=prev 2019-09-14T09:34:59Z

<p><span dir="auto"><span class="autocomment">會計五要素</span></span></p> <table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hant-TW"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2019年9月14日 (六) 09:34 的修訂</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l12" >第12行：</td> <td colspan="2" class="diff-lineno">第12行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>會計五要素之關係請見中文維基百科之[https://zh.wikipedia.org/wiki/費用 費用]條目。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>會計五要素之關係請見中文維基百科之[https://zh.wikipedia.org/wiki/費用 費用]條目。</div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">在商業公司中，股東權益包括實收資本(業主原始出資)和留存收益(利潤)。但在 NPO 中「股東權益」被「基金暨餘絀」所取代。</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==資產負債表==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==資產負債表==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>為 T 字帳的移項與變形：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>為 T 字帳的移項與變形：</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*右邊記諸資產</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*右邊記諸資產</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*左邊記諸負債與「基金暨餘絀」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*左邊記諸負債與「基金暨餘絀」</div></td></tr> <!-- diff cache key wbn:diff::1.12:old-3913:rev-3914 --> </table>

丁志仁 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3913&oldid=prev 2019-09-14T09:31:42Z

<p></p> <table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hant-TW"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2019年9月14日 (六) 09:31 的修訂</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1" >第1行：</td> <td colspan="2" class="diff-lineno">第1行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[分類:自由NGOs]]</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[分類:自由NGOs]]</div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">==會計五要素==</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#空＝空。本來無一物。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#空＝空。本來無一物。</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益。業主(所有人)，出資並借款(由債權人提供)來構成機構的資產，並以此資產進行營運；而營運增加之利潤歸於業主，並不歸於債主。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益。業主(所有人)，出資並借款(由債權人提供)來構成機構的資產，並以此資產進行營運；而營運增加之利潤歸於業主，並不歸於債主。</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l10" >第10行：</td> <td colspan="2" class="diff-lineno">第11行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*固定資產：土地、建築、設備、減「累計折舊」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*固定資產：土地、建築、設備、減「累計折舊」</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div> </div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">會計五要素之關係請見中文維基百科之[https://zh.wikipedia.org/wiki/費用 費用]條目。</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==資產負債表==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==資產負債表==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>為 T 字帳的移項與變形：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>為 T 字帳的移項與變形：</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*右邊記諸資產</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*右邊記諸資產</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*左邊記諸負債與「基金暨餘絀」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*左邊記諸負債與「基金暨餘絀」</div></td></tr> <!-- diff cache key wbn:diff::1.12:old-3912:rev-3913 --> </table>

丁志仁 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3912&oldid=prev 2019-09-14T09:25:50Z

<p></p> <table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hant-TW"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2019年9月14日 (六) 09:25 的修訂</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l10" >第10行：</td> <td colspan="2" class="diff-lineno">第10行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*固定資產：土地、建築、設備、減「累計折舊」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*固定資產：土地、建築、設備、減「累計折舊」</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#*其他資產：存出保證金</div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">==資產負債表==</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">為 T 字帳的移項與變形：</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*右邊記諸資產</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*左邊記諸負債與「基金暨餘絀」</ins></div></td></tr> <!-- diff cache key wbn:diff::1.12:old-3911:rev-3912 --> </table>

丁志仁 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3911&oldid=prev 2019-09-14T09:22:21Z

<p></p> <table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hant-TW"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2019年9月14日 (六) 09:22 的修訂</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l4" >第4行：</td> <td colspan="2" class="diff-lineno">第4行：</td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益＝負債＋原始出資＋利潤。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#資產＝負債＋所有者權益＝負債＋原始出資＋利潤。</div></td></tr> <tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#利潤＝收入－費用，代入恆等式得：資產＝負債＋原始出資＋(收入－費用)</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#利潤＝收入－費用，代入恆等式得：資產＝負債＋原始出資＋(收入－費用)</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>#消去減號或負號，使系數皆為正值，得：資產＋費用=<del class="diffchange diffchange-inline">負債＋原始出資＋收入</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>#消去減號或負號，使系數皆為正值，得：資產＋費用=<ins class="diffchange diffchange-inline">負債＋業主原始出資＋收入</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">#所以「資產＋費用」合稱借方，「負債＋業主原始出資＋收入」合稱貸方。</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">#在計算機未普及時，使用 T 字帳，讓每筆交易前後，借方合計永遠等於貸方合計，簡單的核對記帳有無錯誤，是「會計恆等式」的基本應用。&lt;br/&gt;在此過程中，只使用加法。注意，較複雜的內涵是資產，含：</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">#*流動資產：現金、存款、應收、預付</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">#*固定資產：土地、建築、設備、減「累計折舊」</ins></div></td></tr> <tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">#*其他資產：存出保證金</ins></div></td></tr> <!-- diff cache key wbn:diff::1.12:old-3910:rev-3911 --> </table>

丁志仁 http://urclass.net/wellBeingNg/index.php?title=%E6%9C%83%E8%A8%88%E6%81%86%E7%AD%89%E5%BC%8F&diff=3910&oldid=prev 2019-09-14T09:06:37Z

<p>以“<a href="/wellBeingNg/index.php?title=%E5%88%86%E9%A1%9E:%E8%87%AA%E7%94%B1NGOs&amp;action=edit&amp;redlink=1" class="new" title="分類:自由NGOs（頁面不存在）">分類:自由NGOs</a> #空＝空。本來無一物。 #資產＝負債＋所有者權益。業主(所有人)，出資並借款(由債權人提供)來構成機構的...”为内容创建页面</p> <p><b>新頁面</b></p><div>[[分類:自由NGOs]]<br /> #空＝空。本來無一物。<br /> #資產＝負債＋所有者權益。業主(所有人)，出資並借款(由債權人提供)來構成機構的資產，並以此資產進行營運；而營運增加之利潤歸於業主，並不歸於債主。<br /> #資產＝負債＋所有者權益＝負債＋原始出資＋利潤。<br /> #利潤＝收入－費用，代入恆等式得：資產＝負債＋原始出資＋(收入－費用)<br /> #消去減號或負號，使系數皆為正值，得：資產＋費用=負債＋原始出資＋收入</div>

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