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معادلة محاسبية (Accounting Equation): تعدّ المعادلة المحاسبية أحد أهم أركانالميزانية وأساسالقيد المزدوج، إذ تضمن توازن الميزانية وتكافؤ أرصدة المدين مع أرصدة الدائن، وتتألف من ثلاثة عناصر رئيسية هي الأصول التي تضم النقد والحسابات المدينة والمخزون والمعدات، والالتزامات بما فيهاالحسابات الدائنة والاقتراض قصير الأجل والدين طويل الأجل، وحقوق المساهمين بما فيها أسهم رأس المال والأرباح المحتجزة. توضح المعادلة المحاسبية العلاقة بين هذه العناصر، وتشترط توازنها مهما كانت صيغتها، إذ تُكتب إما بصيغة: الأصول = الالتزامات + حقوق المساهمين،
أو
بصيغة: حقوق المساهمين = الأصول – الالتزامات.
مثال على المعادلة المحاسبية
نشرت شركة "إكسون موبيل" تقريرها السنوي نهاية عام 2019، وكان مجموع الأصول لديها 346.196، ومجموع الالتزامات يساوي 147.668، وحقوق المساهمين تساوي 198.528، بالتالي تُحسب المعادلة المحاسبية بموجب ذلك على النحو التالي:
نستخدم ملفات تعريف الارتباط لتحسين تجربتك، استمرار استخدامك للموقع يعني موافقتك على ذلك. سياسة الخصوصيةأوافقX
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