19th Ave New York, NY 95822, USA

# 会计代写|财务会计代考Financial Accounting代写|ACC201001 The balance sheet

my-assignmentexpert™财务会计Financial Accounting代写，免费提交作业要求， 满意后付款，成绩80\%以下全额退款，安全省心无顾虑。专业硕 博写手团队，所有订单可靠准时，保证 100% 原创。my-assignmentexpert™， 最高质量的财务会计Financial Accounting作业代写，服务覆盖北美、欧洲、澳洲等 国家。 在代写价格方面，考虑到同学们的经济条件，在保障代写质量的前提下，我们为客户提供最合理的价格。 由于统计Statistics作业种类很多，同时其中的大部分作业在字数上都没有具体要求，因此财务会计Financial Accounting作业代写的价格不固定。通常在经济学专家查看完作业要求之后会给出报价。作业难度和截止日期对价格也有很大的影响。

my-assignmentexpert™ 为您的留学生涯保驾护航 在会计代写方面已经树立了自己的口碑, 保证靠谱, 高质且原创的会计代写服务。我们的专家在财务会计Financial Accounting代写方面经验极为丰富，各种财务会计Financial Accounting相关的作业也就用不着 说。

## 会计代写|财务会计代考Financial Accounting代写|The balance sheet

A balance sheet is a document designed to show the state of affairs of an entity at a particular date. Students and practitioners of bookkeeping regard the balance sheet as the culmination of a long and complex recording process. If it does not balance, mistakes have definitely been made during the preparation process; they will have to be found. The public tends to regard the balance sheet, which contains lots of big numbers and yet apparently magically arrives at the same figure twice, as proof of both the complicated nature of accountancy and of the technical competence and reliability of the accountants and auditors involved.

However, reduced to its simplest, a balance sheet consists of two lists. The first is a list of the resources that are under the control of the entity – it is a list of assets. This English word derives from the Latin ad satis (to sufficient), in the sense that such items could be used to pay debts. One modern definition of ‘asset’ is that used by the International Accounting Standards Board (IASB) in the 2018 version of its conceptual framework:

An asset is a present economic resource controlled by the entity as a result of past events, where an economic resource is a right that has the potential to produce economic benefits.

The reference to a past event is so that accountants can identify the asset. It also helps them to attribute a monetary value to it.

The second list shows where the assets came from, i.e. the monetary amounts of the sources from which the entity obtained its present stock of resources. Since those sources will require repayment or recompense in some way, it follows that this second list can also be regarded as a list of claims against the resources. The entity will have to settle these claims at some time, and this second list can therefore be regarded as amounts due to others.

The first list could also be regarded as the ways in which those sources have been applied at this point in time, i.e. as a list of applications. These terms can be summarised as in Table $2.1$.

## 会计代写|财务会计代考Financial Accounting代写|Simple balance sheets

When a new business entity is created, the starting position is that there is no balance sheet because there is no entity. The new business will have to be owned by someone. This outside person or other body will put some cash (a resource) into the entity as equity capital. Equity is the source of the cash that the entity now owns. So, after this first transaction, we can prepare the balance sheet – our two lists of resources and claims – as in Table 2.2.

The separation of the entity from the owner is implied by showing the owner’s contribution as a claim/source. Without this separation, the affairs of the owner and the business would become tangled up, so that the success of the entity would be unclear.
Notice that the cash is an asset, i.e. a resource, whereas the equity capital is a claim on the business by the owner. In a sense, the capital is ‘owed’ by the entity to the owner. Suppose that capital of $€ 100,000$ had been put in to begin the operation. This gives the balance sheet as in Table $2.3$.

## Matlab代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。