为什么说资产等于权益加负债
资产=负债+所有者权益是编制会计报表和复式记账的理论基础和理论依据，这个是会计基本等式之一。企业的资产有两个来源，一个是企业投资者投入的资产并在生产经营过程中形成的利润所增加的权益，另外一个就是负债借入的资产份额。
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