Mark Carter 写道:
What do you mean by equity? Are you referring to equities like stocks and shares, or are you referring to owner equity like on a company balance sheet? The former type are assets, and appear as debits ("positive" amounts), whereas the latter type is usually a credit ("negative" amount) on the balance sheet. The latter type is, at it were, "amounts owed to shareholders". You could say, if you like, that it IS a liability. So, in that sense, it's always the case that assets = liabilites. It depends what you consider the liabilities to be. The principals of double-entry bookkeeping aren't broken.
Mark, I mean the owner equity. Thank, it's helpful. Knack, thanks for your pointer. Best wishes, Wei-Wei
