This paper discusses the relationship between intangible assets,owner s equity of heterogeneous human resources and the accounting equation on the basis of the revised accounting equation,"Material Assets +Intangibles = Liabilities + Labor Equity + Owner s Equity of Heterogeneous Human Resources Assets + Material A.
本文在人力资本权益、劳动者权益、利益相关者权益、知识资本权益等变量拓展会计恒等式的基础上,基于无形资产、异质型人力资本所有者权益与会计恒等式的关系,将无形资产及其创造者——异质型人力资本所有者权益嵌入会计恒等式。
According to the traditional understanding of the accounting equation, creditors are excluded from the owners of a corporation.
传统意义上对会计恒等式的理解,将债权人排除在企业所有权人之外;股东拥有企业所有权,企业全部资产减去全部负债后的净资产即为股东权益。
Discussion about financial management goal from the accounting identity
从会计恒等式角度刍议公司财务管理目标
Consideration with calculating cash flow from operations——starting with basic accounting equation;
对计算企业经营活动现金流量的一点思考——从基本会计等式出发
This article analyzes accounting equation in the stone economic age- the agricultural economic age and the industrial economic age from productive forces and relation of production- and probes into accounting equation in the knowledge economic age and its embodying economic relation.
本文从会计等式演变的理论基础———生产力的发展、生产关系的变革入手,分析了石器经济时代、农业经济时代、工业经济时代的会计等式,探析了知识经济时代的会计等式及其体现的经济关系。
A theoretical study on the Identical Equation of Accounting in Intellectual Economy;
知识经济时代会计恒等式的理论探讨
Discussion about financial management goal from the accounting identity
从会计恒等式角度刍议公司财务管理目标
identity equation
计量经济或经济统计中的恒等方程式
To facilitate the calculation of commutators, we list identities.
为了便于计算对易子，我们列出一些恒等式。
slavnov taylor identity
斯拉夫诺夫泰勒恒等式
Pollaczek-Spitzer identity
波拉泽克-斯皮策恒等式
Rogers-Ramanujan Identities and q-Operator;
Rogers-Ramanujan型恒等式与q-算子
The Study of Weyl-Heisenberg Frame Identity;
Weyl-Heisenberg框架恒等式的研究
Eco-Design of Energy Consumption: The scheme adopts geothermal energy, thermostatic system and passive solar energy to saving the energy consumption.
能源生态型设计：采用地温恒温系统被动式太阳能等，节约能源。
Identical Equation of Bernoulli Multinomial and Eurler Multinomial;
有关Bernoulli多项式和Eurler多项式的恒等式
Some Identities on Genocchi Polynomials and Bernoulli Polynomials
关于Genocchi多项式与Bernoulli多项式的恒等式
Some design experience on constant temperature and humidity HVAC system
恒温恒湿空调系统设计中的几点体会
An equation that is satisfied by any number that replaces the letter for which the equation is defined.
单位（矩）阵定义式中的字母对任一数字都使恒等式成立的恒等式
The two sides of the accounting equation must be equal.
会计等式的左右两边必须相等。
q-Series Transformation Formulae and Rogers-Ramanujan Type Identities;
q-级数变换公式与Rogers-Ramanujan型恒等式
Some Identities Involving Lucas Polynomials;
关于Lucas多项式的一些恒等式
Some Identities Involving Legendre Polynomials;
关于Legendre多项式的一些恒等式
Some Identities and Congruences Involving Genocchi Numbers;
一些包含Genocchi数的恒等式和同余式