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資產的分類

會計學上對資產的分類:

  1. 依據是否有具體形體分類
    1. 有形資產
    2. 無形資產
  2. 依據耐用期限的長短分類
    1. 長期使用資產(固定資產)
    2. 流動資產
  3. 依據資產所有權分類
    1. 貸方權益(負債
    2. 業主權益

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