The motive of the enterprise's liability is the logic starting point to establish the proportional relationship between the liability and owner's equity capital in enterprise's capital structure.
企业负债的动机,是确立企业资本结构中负债与股东权益资本比例关系的逻辑起点。
2
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项,而负债、业主权益和收入的减少被记为借项。
3
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.