accounting equation

基本解释

The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
资产负债表反映基本会计等式和为公司提供资金来源的手段。
The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.
簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。
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.
根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。

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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