会计等式，亦称会计恒等式或会计方程序，是纪录企业交易活动的会计方法中最基本的一环。内容如下：

资产（Assets） = 负债（Liabilities） + 股东权益（Shareholders' / Owners' Equity）

或

资产 － 负债 ＝ 股东权益

其中，股东权益包括实收资本和留存收益。

The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business. It is the foundation for the double-entry bookkeeping system. For each transaction, the total debits equal the total credits. It can be expressed as