並前往https://kblog.kaplan.com.hk/2020/09/30/accounting%E8%A3%A1%E9%9D%A2%EF%BC%8C%E5%A6%82%E4%BD%95%E5%88%86%E8%BE%A8%E5%B1%AC%E6%96%BC%E8%B3%87%E7%94%A2%EF%BC%88assets%EF%BC%89%E9%82%84%E6%98%AF%E8%B2%A0%E5%82%B5%EF%BC%88liabilities%EF%BC%89/