會計等式
會計等式者，又曰 會計恆等式、會計方程式，乃會計之本。
若收入、費用之額同，資產 () 乃負債 () 與業主權益 () 之和也。此謂「會計等式」：
資產 = 負債 + 業主權益
若收入、費用之額異，資產乃負債與業主權益之和，另加收入、費用之差。
資產 = 負債 + 業主權益 + （收入 - 費用）
另見
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