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資產 = 資本 + 負債

資產 = 資本 + 負債. 資產有不同的種類. 非流動資產 non-current assets. 流動資產 current assets. 貨品成本 COST OF GOOD SOLD. 起初存貨成本 Opening stock. + ：購入貨品成本 Purchases. ______________. 總存貨品成本 Stock in trade. －：期末存貨成本 Closing stock. －. ______________. 銷售貨品成本 Cost of good sold. 成本 =$4. +. 盈利 =$1. 售價 =$5.

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資產 = 資本 + 負債

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  1. 資產=資本+負債

  2. 資產有不同的種類

  3. 非流動資產 non-current assets 流動資產 current assets

  4. 貨品成本 COST OF GOOD SOLD 起初存貨成本 Opening stock +：購入貨品成本 Purchases ______________ 總存貨品成本 Stock in trade －：期末存貨成本 Closing stock － ______________ 銷售貨品成本 Cost of good sold

  5. 成本=$4 + 盈利=$1 售價=$5 = － 1/4 = 25% 加成比率 毛利比率 1/5 = 20%

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