我们在学英语的时候，Asset和Equity这种词如果没有些财务背景或者金融知识，理解起来是比较困难的。今天分享的这个话题就通过一张简单的资产负债表（Balance Sheet）。

当然，在说这两个词之前必须再说一个词那就是负责，Liabilities

Asset，Equity, and Liabilities他们之间的关系就是：

Equity+Liabilities=Asset 或者

Asset-Liabilities=Equity

Asset-Equity=Liabilities

嗯嗯我画了一幅“巨作”表示一下：

A Simple Balance Sheet

通过公式和图片，是不是已经有点理解了? 继续说：

Asset与Equity都是资产负债表（Balance Sheet）的组成部分，

资产负债表=资产负债表是反映企业在某一特定日期（如月末、季末、年末）全部资产、负债和所有者权益情况的会计报表，是企业经营活动的静态体现。（引自百度百科）

Asset 与Equtiy+Liabilities的和应该相等。（即图里面左右两边是相等的）

当Liabilities越大，Equity越小，而Liabilities越小，Equity越大。

当你没有Liabilities时，Asset=Equity。

比对着上面的公式和图片，再看看Asset和Equity的定义：

Asset 资产

Assets are commonly known as anything with a value that represent economic resources or ownership that can be converted into something of value such as cash. Assets may be in the form of intangible financial assets or tangible physical assets.

通常讲，Asset指可以代表经济资源的任何有价值的东西或是可以转化为价值物的所有权，比如现金。 Asset可能是无形的金融资产或有形的实物资产。

Equity 所有者权益/资产净值

Equity is a form of ownership in the firm and equity holders are known as the ‘owners’ of the firm and its assets. Any company, at its stage of start-up, requires some form of capital or equity to begin business operations. Equity is commonly obtained by small organizations through the owner’s contributions, and by larger organisations, through the issue of shares.

Equity是公司所有权的一种形式。Equity的持有者被认为是其公司和资产的所有人。 任何公司在其创业阶段都需要某些形式的资本或Equity去开展业务运营。Equity一般是小公司通过所有人的入股获得的，而大公司，一般通过发行股票募集资金。

补充一下，Equity也可以是：“the value of the shares issued by a company.” 就是股票

Equity Market=股票市场

再举个例子吧，我写英语了啊：

I have RMB 250k and want to run my own business from scratch.

I am going to pay 10K to Taobao to open my first E-commerce store and spend another, let's say, 40K to decorate it into a "10 million yuan level" store, also I have to pay 100K to my suppliers for the goods and another 100K cash for contingencies, but still I find that I need a warehouse and a pickup to enable my business to run smoothly.

After calculation, I need another 750K to buy a warehouse and a pickup. So I have to borrow from the bank.

In this case,

My Asset is composed of 50K worth of Taobao store, 100K worth of goods, 750K worth of warehouse and pickup, and 100K cash. My Equity equals the 250K, which is my own money.. My Liabilities=750K

你明白了吗？

今天就分享这么多吧！

The End

“人这一辈子， 不管活成什么样子，都不要把责任推给别人，一切喜怒哀乐都是自己造成。生命是一种回声。把最好的给予别人，就会从别人那里获得最好的；帮助的人越多，得到的也越多。”

很喜欢的一段话分享一下。

希望我的东西帮助到了你们！如有不足，请多指正，多谢~

看上一篇文章点这里：追尾、剐蹭、逃逸等词用英语怎么表达？