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資產 = 資本 + 負債
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資產 = 資本 + 負債. 資產有不同的種類. 非流動資產 non-current assets. 流動資產 current assets. 貨品成本 COST OF GOOD SOLD. 起初存貨成本 Opening stock. + ：購入貨品成本 Purchases. ______________. 總存貨品成本 Stock in trade. －：期末存貨成本 Closing stock. －. ______________. 銷售貨品成本 Cost of good sold. 成本 =$4. +. 盈利 =$1. 售價 =$5.
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資產 = 資本 + 負債
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