Assets, Liabilities & Equity

先从一条最理想最简单的公式说起 Assets = Liabilities + Equity

Assets 就是总资产， Liabilities is the obligations of the company to transfer something of value to another party. 而 Equity 则是 value contributed by owner in an asset.

举两个例子说明：
1. 假设你除了房子一无所有， 你的房子总值200万, 首付20万，每月还贷已经累计了30万，那么你的 Total Assets 就是200万, 其中150万的 bank loan 是 Liabilities, 而已经付出的50万则是 Equity.
2. 某公司 Total Assets 1000万， 债务高达900万，则其 Liabilities 是900万， Equity 是100万。

Current Assets

Assets 一般按其流动性来分类， liquidity 就是公司的血液， 流动性最高的资产当然是现金， 但是 Current Assets 也不仅仅只是现金，它的定义是少于12个月内能够转换为现金的资产.
常见的 Current Assets 包括: Cash, Short-term investments, Accounts Receivable, Inventory and Prepayments.(order by liquidity)

Fixed Assets

For accounting purposes, a portion of the value of the fixed asset is charged against profit during each accounting period. This process is called depreciation.
举例:     
* Machinery
* Property, Plant and Equipment
* Motor Vehicles
* Leasehold Improvements

Fixed Assets is part of the Non-Current Assets. Non-current Assets also can be intangible assets, such as goodwill, patents or copyright.

Current Liabilities

正好是 Current Assets 的对立面， 除此外还有 Long-term Liabilities.