資產增加$50000, 負債增加$50000, 所有者權益不變.
- PKW ( PJR )Lv 71 decade agoFavorite Answer
This is a fudamental formula in accounting.
1. Debit = Credit
2. Assets ( Dr. ) = Liabilities ( Cr. ) + Equity ( Cr. )
So, in your case, Cash at Bank ( Asset ) has been increased by $50,000 ( Dr. ) However, this cash from from a loan and so, Bank Loan ( Liability ) has been increased by $50,000 ( Cr. ).
The bank loan is a loan obtained from outsider and is not the capital contributed by the shareholders and thus no effect to the Equity.