會計恒等式問題

某公司從第三國家銀行貸了$50000, 這筆交易對讓公司的會計等式產生的影響為_____.

答案是:

資產增加$50000, 負債增加$50000, 所有者權益不變.

點解?

1 Answer

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  • 1 decade ago
    Favorite 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.

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