EP001 |【FAR】資產負債表是一張財務快照

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資產負債表 Balance Sheet 的核心架構：強調資產負債表作為公司在特定時點之財務健康狀況快照的功能。內容介紹了會計界最基礎的平衡公式：【資產 = 負債 + 權益 | A = L + E 】並透過基金理論解釋資產是由負債與股東權益籌措而來【 A = L + E 】。文中進一步定義了資產負債表的三大組成項目：資產：是具未來經濟利益的資源。負債：是應履行的義務。權益：是扣除債務後的剩餘價值。 -- Hosting provided by SoundOn

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EP001 |【FAR】資產負債表是一張財務快照

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