accounting equation

基本解释

The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
資産負債表反映基本會計等式和爲公司提供資金來源的手段。
The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.
簿記記錄通過運用會計等式所達到的平衡關系是複式記賬的一個重要特點。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
根據會計等式，就可以記錄企業的財務狀況和經營成果，竝曏有利益關系的會計信息使用者報告。

Making the claim that the costs have doubled is like reading an accounting ledger and only looking at the liabilities side of the equation to inform your opinion.
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