ASSETS-LIABILLrIBS+OWNERSEQUITYTheequationpresentstheassetsofthebusinessandtheclaimstothoseassets.Theaccountingequationshowstherelationshipamongassets,liabilitiesandowner“sequity.Assets=Liabilities+Owner?sERquityT24。tThelealandecohormicclallnsagalnSttheassets-theliabilities“andownersequilty-appearsontheright-handsideoftheequation.Whatisabusinessentity2Abusinessentityisaparticularindividual,association,orotherorganizationforwhichformalrecordsarekeptandperiodicreportsaremade.一个经营实体是有正式经营记录和定期制作财务报告的个人,团体或当他组叭Whatarethebusinessassets22SSetS资产accountrecelyable应收帐款sImerchandise茵品efun1turPandfiXt_lres艾/设备Money,accountsTeceivable,merchandise,furnitureandfixtures,machinery,buildingsandland.WhatlsanaccountTecelvyable2AnaccountTecelvableisanunwrittenpromisebyacustomertoPayatalaterdateforgoodssoldorforserviceTendered.应收帐款是客户保证在迟些时候支付出售给他的商品或提供给他的劳务的一种巳l-日非书面承诺,Whathavewelearnedfromthispart?WehavelearnedfromthisparttheeXpressionsofsometechnicaltermisonacC0untingsuchas“businessentity“,|“busineSSa8Sets“,“accountsrecelvable“.Andwehavealsolearnedwhatareclassifiedasassets.“Whatlsabusinessliabllity2Thelegalobligationofabusinesstopayadebtisabusinessliabilityorthedebtabusinesslsobligatedtopaylegallyisabusinessliability.businmessliability企业负债。Howdopeoplepaytheirdebts2Debtsareusuallypaidincash,andtheymaybepaidwithgoods,servicesorotheritemsatafuturedateifthecCreditorsagree.incash用环金*creditor:债权人