balance.财务

“你们跑了快半月，赚了多少钱?” “你看，她来查账了,” 大伯说，“真是，我们也该计算计算了!” 他打开放在被垒底下的一个小包袱，“我们这叫包袱账，赚了赔了，反正都在这里面。” ——《山地回忆》，孙犁

比如说我们合伙开了家雪具店。要进货，卖货，雇人和发工资、交税……，包袱帐是不行的。A balance sheet is often described as a "snapshot of a company's financial condition".

复式记账是会计工作中对每一项经济业务按相等金额在两个或两个以上有关账户相互对应地同时进行登记的记账方法。它12~15世纪产生于意大利。

窃以为它的精髓是大数据。:-) 包袱帐记录一个总数，复式记账记录许多delta。首先要分成多个账户，像是把一个大包袱分成若干个小包袱，钱各有各的用处。其次delta一般和票据一一对应，便于核对。比如手里有现金1万，欠账2万，向银行贷款5千，有贷款合同，上面写的是5000。把5000记下来比把1, 1.5, 2, 2.5记下来更便于查账。算盘和电脑算总和sum都很方便。

每个账户分成借方和贷方，存在的就是合理的，但未必是简洁优美的。The mnemonic DEADCLIC is used to help remember the effect of debit or credit transactions on the relevant accounts. 对于类型不同的账户，Debit可能是increase，也可能是decrease. Credit也一样。直接叫“加”或“减”不好吗？“我借钱给你”、“我向你借钱”、“我向银行贷款”、“银行贷款/放贷给我” 非要用“借”或“贷”，是不是想故弄玄虚做假账？

Negative numbers did not begin to appear in Europe until the 15th century when scholars began to study and translate the ancient texts that had been recovered from Islamic [伊斯兰] and Byzantine [拜占庭] sources.

有了负数后，为啥还要分两栏？一栏名叫“变化”，正数表示增加，负数表示减少，3 + (-2) = 3 - 2不行吗？

Assests = liabilities + equity/capital，移项得：净资本 = 总资产 - 债务，这不显然吗？郑重其事地强调“有借必有贷，借贷必相等”，等式两边同加同减依然成立是小学教的啊，不过是高年级才教的。

             Debit     Credit
Asset      Increase   Decrease
Liability  Decrease   Increase
Income     Decrease   Increase
Expense    Increase   Decrease
Capital    Decrease   Increase

The mnemonic DEADCLIC is used to help remember the effect of debit or credit transactions on the relevant accounts. DEAD: Debit to increase Expense, Asset and Drawing accounts and CLIC: Credit to increase Liability, Income and Capital accounts.

Debits are recorded on the left side of a ledger account [分类账], a.k.a. [also known as] T account. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts.

Credits are recorded on the right side of a T account in a ledger. Credits increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expense accounts.

Debit accounts are asset and expense accounts that usually have debit balances, i.e. the total debits usually exceed the total credits in each debit account. [是不是开公司一般赚钱的意思？] Credit accounts are revenue (income, gains) accounts and liability accounts that usually have credit balances.

In accounting, "debits" and "credits" have slightly different meanings - and this confuses plenty of people who aren't too familiar with accounting jargon [行话]. 我看他们是成心的。

A standard company balance sheet has two sides: assets on the left, and financing on the right–which itself has two parts; liabilities and ownership equity.

Businesses have assets and so they cannot, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period.