{
  "schemaVersion": "0.11.0",
  "canonical": "https://www.pystone.net/notes/mental-models-20-accounting/",
  "atlas": "https://www.pystone.net/?node=mental-models-20-accounting#knowledge-atlas",
  "markdown": "https://www.pystone.net/notes/mental-models-20-accounting.md",
  "context": "https://www.pystone.net/notes/mental-models-20-accounting.context.json",
  "knowledgeVersion": "224c990773de.5fa8af6e39fa",
  "build": {
    "siteCommit": "224c990773de166d23a886306577dd90379529ce",
    "notesCommit": "5fa8af6e39fa3891d1b9b4832bfa6c4e0ecaaf0a",
    "builtAt": "1970-01-01T00:00:00.000Z",
    "version": "224c990773de.5fa8af6e39fa"
  },
  "id": "note:mental-models-20-accounting",
  "slug": "mental-models-20-accounting",
  "title": "学科20：会计学重要模型",
  "type": "note",
  "visibility": "public",
  "idStability": "rename-stable",
  "author": {
    "name": "Perrin Yong",
    "profile": "https://www.pystone.net/profile/"
  },
  "publisher": {
    "name": "Perrin Yong",
    "profile": "https://www.pystone.net/profile/"
  },
  "aliases": [],
  "summary": "学科20：会计学重要模型",
  "contentRole": "unspecified",
  "isMoc": false,
  "mocRecognition": "none",
  "generated": false,
  "attribution": "unspecified",
  "domain": "90-课程、书籍与通识材料",
  "tags": [],
  "mocs": [],
  "contentHash": "6e71c3d86d227f6b586bf0dfab5c8784f68a6fef7207acb5ce279f0468c6809c",
  "assets": [
    {
      "reference": "assets/164381259569175_Copy_75.png",
      "url": "/media/8ebae46b5f6fd3f63c93.png",
      "mediaType": "image/png",
      "contentHash": "8ebae46b5f6fd3f63c935a31041e301f357401e7c5783ff13a4826fee25de37e",
      "byteLength": 92153,
      "width": 617,
      "height": 323
    },
    {
      "reference": "assets/164381262105976_Copy_76.png",
      "url": "/media/fff82b794cf63dc38f78.png",
      "mediaType": "image/png",
      "contentHash": "fff82b794cf63dc38f78229fd56eb6bdcaa6a48711fa38266eaaaefa3e9eb736",
      "byteLength": 142471,
      "width": 869,
      "height": 204
    },
    {
      "reference": "assets/164381273372677_Copy_77.png",
      "url": "/media/515b2fcbe4600da26271.png",
      "mediaType": "image/png",
      "contentHash": "515b2fcbe4600da262710513bdb9dbabfa9cbae93bd1654ccdc8169f00e27670",
      "byteLength": 93744,
      "width": 538,
      "height": 371
    },
    {
      "reference": "assets/164381313424778_Copy_78.png",
      "url": "/media/52ece088598d8473db15.png",
      "mediaType": "image/png",
      "contentHash": "52ece088598d8473db151bb10514ddd34e49626d1bc9079c3111d2621139bc39",
      "byteLength": 49208,
      "width": 913,
      "height": 115
    },
    {
      "reference": "assets/164381403259884_Copy_84.png",
      "url": "/media/0e3e5359614bca9f778f.png",
      "mediaType": "image/png",
      "contentHash": "0e3e5359614bca9f778f4a4394425456d6b807e9041407875e13fa62dabb3bc7",
      "byteLength": 142253,
      "width": 513,
      "height": 388
    },
    {
      "reference": "assets/164381362578180_Copy_80.png",
      "url": "/media/118b48a9ca64f22ea164.png",
      "mediaType": "image/png",
      "contentHash": "118b48a9ca64f22ea164acacf1d431bb8c5424edad5c3f5ef1ae555c1522dfde",
      "byteLength": 44467,
      "width": 941,
      "height": 50
    },
    {
      "reference": "assets/164381369746681_Copy_81.png",
      "url": "/media/8a10898311f50b13f0c3.png",
      "mediaType": "image/png",
      "contentHash": "8a10898311f50b13f0c3a0bc568993528e6b313e1f81c34fe97a86c2ce08e55f",
      "byteLength": 103987,
      "width": 648,
      "height": 308
    },
    {
      "reference": "assets/164381355653979_Copy_79.png",
      "url": "/media/191baad3554f5065dcfa.png",
      "mediaType": "image/png",
      "contentHash": "191baad3554f5065dcfaa4ae94555978e8b2ad3cb56b6da7e03b12162a494306",
      "byteLength": 83414,
      "width": 822,
      "height": 242
    },
    {
      "reference": "assets/164381384832982_Copy_82.png",
      "url": "/media/0ed2311c1f027f865aca.png",
      "mediaType": "image/png",
      "contentHash": "0ed2311c1f027f865acaf90b7f122da03cd3aabf1df22fee222fcad778e38d2c",
      "byteLength": 14611,
      "width": 230,
      "height": 204
    },
    {
      "reference": "assets/164381386485283_Copy_83.png",
      "url": "/media/09907840c260f8c82ba4.png",
      "mediaType": "image/png",
      "contentHash": "09907840c260f8c82ba4d03d1c8b893d8da4ae78a6c6be17e46840a96278eb57",
      "byteLength": 130973,
      "width": 784,
      "height": 254
    },
    {
      "reference": "assets/164381405844785_Copy_85.png",
      "url": "/media/170d9f88bf2b80ec8a86.png",
      "mediaType": "image/png",
      "contentHash": "170d9f88bf2b80ec8a86bf520722ab322ac10a81da6f845951b658b53c16b778",
      "byteLength": 157322,
      "width": 505,
      "height": 394
    },
    {
      "reference": "assets/164386770154687_Copy_87.png",
      "url": "/media/fd2afe1108854822803f.png",
      "mediaType": "image/png",
      "contentHash": "fd2afe1108854822803f10f2704ae12c2b27c66156683d0e4d011f456d7d2e42",
      "byteLength": 175669,
      "width": 545,
      "height": 366
    },
    {
      "reference": "assets/164386779462988_Copy_88.png",
      "url": "/media/b6730d81ba385f0ec4b9.png",
      "mediaType": "image/png",
      "contentHash": "b6730d81ba385f0ec4b9e8e32520cc6be3a74e84b52ad21d6508af21c4dfe9ee",
      "byteLength": 157895,
      "width": 335,
      "height": 484
    },
    {
      "reference": "assets/164386796720889_Copy_89.png",
      "url": "/media/b706b6032c7c3743cf5f.png",
      "mediaType": "image/png",
      "contentHash": "b706b6032c7c3743cf5f58ce542f5c708f523fed2c182efc77b8aad3e7cf35d5",
      "byteLength": 120113,
      "width": 598,
      "height": 333
    },
    {
      "reference": "assets/164386798876290_Copy_90.png",
      "url": "/media/77a1e5f0865b644f1635.png",
      "mediaType": "image/png",
      "contentHash": "77a1e5f0865b644f1635a264720991b1d97c78194c9acd035a1998da074c01ef",
      "byteLength": 103405,
      "width": 590,
      "height": 338
    },
    {
      "reference": "assets/164386806994091_Copy_91.png",
      "url": "/media/99c9c2a0d8a426dd9f2a.png",
      "mediaType": "image/png",
      "contentHash": "99c9c2a0d8a426dd9f2a0b6011570d787272abed959a2d6ee87085d4655cae6b",
      "byteLength": 152111,
      "width": 842,
      "height": 237
    },
    {
      "reference": "assets/164386814628692_Copy_92.png",
      "url": "/media/4221dba2362914e26d00.png",
      "mediaType": "image/png",
      "contentHash": "4221dba2362914e26d005189c258fb504c9b7a223ef9b32a09a7c6e80451777e",
      "byteLength": 158773,
      "width": 567,
      "height": 352
    },
    {
      "reference": "assets/164386821240193_Copy_93.png",
      "url": "/media/948bbe30468cfd0df77a.png",
      "mediaType": "image/png",
      "contentHash": "948bbe30468cfd0df77a4c99a49df825f9c0190462b3c6ab10ecdac17dcf8e61",
      "byteLength": 102526,
      "width": 491,
      "height": 406
    },
    {
      "reference": "assets/164386826618694_Copy_94.png",
      "url": "/media/2356c13a660a2fe55677.png",
      "mediaType": "image/png",
      "contentHash": "2356c13a660a2fe55677037ac1464333b620cb2814e446d56eca752d8c5a1f7e",
      "byteLength": 102429,
      "width": 474,
      "height": 421
    },
    {
      "reference": "assets/164386830740895_Copy_95.png",
      "url": "/media/3a3057e8ba1c4ecfd82a.png",
      "mediaType": "image/png",
      "contentHash": "3a3057e8ba1c4ecfd82afc17f8ffd17acbde8bcc7292fb614586b758fa95967c",
      "byteLength": 115138,
      "width": 467,
      "height": 427
    },
    {
      "reference": "assets/164386843097596_Copy_96.png",
      "url": "/media/d20a04bf48b0b0a19df9.png",
      "mediaType": "image/png",
      "contentHash": "d20a04bf48b0b0a19df9475e79595a2fdefbc2d65cc3fcdcce5fd4b91dc0c540",
      "byteLength": 129750,
      "width": 455,
      "height": 439
    }
  ],
  "headings": [
    {
      "depth": 1,
      "text": "学科20：会计学重要模型",
      "anchor": "学科20会计学重要模型",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E5%AD%A6%E7%A7%9120%E4%BC%9A%E8%AE%A1%E5%AD%A6%E9%87%8D%E8%A6%81%E6%A8%A1%E5%9E%8B"
    },
    {
      "depth": 2,
      "text": "资产负债表",
      "anchor": "资产负债表",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E8%A1%A8"
    },
    {
      "depth": 2,
      "text": "资产=负债+所有者权益",
      "anchor": "资产负债所有者权益",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E6%89%80%E6%9C%89%E8%80%85%E6%9D%83%E7%9B%8A"
    },
    {
      "depth": 2,
      "text": "损益表",
      "anchor": "损益表",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%8D%9F%E7%9B%8A%E8%A1%A8"
    },
    {
      "depth": 2,
      "text": "收入-成本=利润",
      "anchor": "收入-成本利润",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%94%B6%E5%85%A5-%E6%88%90%E6%9C%AC%E5%88%A9%E6%B6%A6"
    },
    {
      "depth": 2,
      "text": "12000的笔记本",
      "anchor": "12000的笔记本",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#12000%E7%9A%84%E7%AC%94%E8%AE%B0%E6%9C%AC"
    },
    {
      "depth": 2,
      "text": "现金流量表",
      "anchor": "现金流量表",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8"
    },
    {
      "depth": 2,
      "text": "现金流",
      "anchor": "现金流",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E7%8E%B0%E9%87%91%E6%B5%81"
    },
    {
      "depth": 3,
      "text": "现金流运转",
      "anchor": "现金流运转",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E7%8E%B0%E9%87%91%E6%B5%81%E8%BF%90%E8%BD%AC"
    },
    {
      "depth": 2,
      "text": "新事物开创期关注",
      "anchor": "新事物开创期关注",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%96%B0%E4%BA%8B%E7%89%A9%E5%BC%80%E5%88%9B%E6%9C%9F%E5%85%B3%E6%B3%A8"
    },
    {
      "depth": 2,
      "text": "现金盈亏平衡点",
      "anchor": "现金盈亏平衡点",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E7%8E%B0%E9%87%91%E7%9B%88%E4%BA%8F%E5%B9%B3%E8%A1%A1%E7%82%B9"
    },
    {
      "depth": 2,
      "text": "12000的笔记本",
      "anchor": "12000的笔记本-1",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#12000%E7%9A%84%E7%AC%94%E8%AE%B0%E6%9C%AC-1"
    },
    {
      "depth": 2,
      "text": "财务思维课推荐",
      "anchor": "财务思维课推荐",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E8%B4%A2%E5%8A%A1%E6%80%9D%E7%BB%B4%E8%AF%BE%E6%8E%A8%E8%8D%90"
    },
    {
      "depth": 2,
      "text": "《理财就是理生活》",
      "anchor": "理财就是理生活",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E7%90%86%E8%B4%A2%E5%B0%B1%E6%98%AF%E7%90%86%E7%94%9F%E6%B4%BB"
    },
    {
      "depth": 2,
      "text": "家庭财务",
      "anchor": "家庭财务",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E5%AE%B6%E5%BA%AD%E8%B4%A2%E5%8A%A1"
    },
    {
      "depth": 2,
      "text": "家庭资产负债表",
      "anchor": "家庭资产负债表",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E5%AE%B6%E5%BA%AD%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E8%A1%A8"
    },
    {
      "depth": 3,
      "text": "无形资产",
      "anchor": "无形资产",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7"
    },
    {
      "depth": 4,
      "text": "年轻人对无形资产需要把握的能力",
      "anchor": "年轻人对无形资产需要把握的能力",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E5%B9%B4%E8%BD%BB%E4%BA%BA%E5%AF%B9%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7%E9%9C%80%E8%A6%81%E6%8A%8A%E6%8F%A1%E7%9A%84%E8%83%BD%E5%8A%9B"
    },
    {
      "depth": 2,
      "text": "家庭收支表",
      "anchor": "家庭收支表",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E5%AE%B6%E5%BA%AD%E6%94%B6%E6%94%AF%E8%A1%A8"
    },
    {
      "depth": 2,
      "text": "收支资产负债模型",
      "anchor": "收支资产负债模型",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%94%B6%E6%94%AF%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E6%A8%A1%E5%9E%8B"
    },
    {
      "depth": 2,
      "text": "无产无债者",
      "anchor": "无产无债者",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%97%A0%E4%BA%A7%E6%97%A0%E5%80%BA%E8%80%85"
    },
    {
      "depth": 2,
      "text": "无产有债者",
      "anchor": "无产有债者",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%97%A0%E4%BA%A7%E6%9C%89%E5%80%BA%E8%80%85"
    },
    {
      "depth": 2,
      "text": "有产有债者",
      "anchor": "有产有债者",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E6%9C%89%E4%BA%A7%E6%9C%89%E5%80%BA%E8%80%85"
    },
    {
      "depth": 2,
      "text": "高产低债者",
      "anchor": "高产低债者",
      "citation": "https://www.pystone.net/notes/mental-models-20-accounting/#%E9%AB%98%E4%BA%A7%E4%BD%8E%E5%80%BA%E8%80%85"
    }
  ],
  "claims": [],
  "outgoing": [],
  "incoming": [
    {
      "id": "note:courses-books-general-knowledge",
      "title": "课程、书籍与通识材料",
      "url": "https://www.pystone.net/notes/courses-books-general-knowledge/",
      "atlas": "https://www.pystone.net/?node=courses-books-general-knowledge#knowledge-atlas",
      "label": "课程、书籍与通识材料",
      "origin": "explicit",
      "humanReviewed": true,
      "context": "林超通识课/分拆文件中的“学科20：会计学重要模型”导航项",
      "citation": "https://www.pystone.net/notes/courses-books-general-knowledge/#%E6%9E%97%E8%B6%85%E9%80%9A%E8%AF%86%E8%AF%BE%E5%88%86%E6%8B%86%E6%96%87%E4%BB%B6"
    }
  ],
  "contentMarkdown": "学科20：会计学重要模型\n\n# 学科20：会计学重要模型\n![](assets/164381259569175_Copy_75.png)\n![](assets/164381262105976_Copy_76.png)\n\n## 资产负债表\n\n![](assets/164381273372677_Copy_77.png)\n\n## 资产=负债+所有者权益\n\n所有者权益是一个造出来的词，它是一个被动的因变量，如果资不抵债，那么所有者权益就会是负的\n![](assets/164381313424778_Copy_78.png)\n\n## 损益表\n\n## 收入-成本=利润\n\n## 12000的笔记本\n\n![](assets/164381403259884_Copy_84.png)\n\n## 现金流量表\n\n![](assets/164381362578180_Copy_80.png)\n![](assets/164381369746681_Copy_81.png)\n\n## 现金流\n\n### 现金流运转\n\n即使陷入资不抵债的局面，只要维持现金流的运转，就可以不需要被迫去变卖负资产\n\n## 新事物开创期关注\n\n![](assets/164381355653979_Copy_79.png)\n\n## 现金盈亏平衡点\n\n![](assets/164381384832982_Copy_82.png)\n![](assets/164381386485283_Copy_83.png)\n\n## 12000的笔记本\n\n![](assets/164381405844785_Copy_85.png)\n\n## 财务思维课推荐\n\n![](assets/164386770154687_Copy_87.png)\n\n## 《理财就是理生活》\n\n![](assets/164386779462988_Copy_88.png)\n\n## 家庭财务\n\n## 家庭资产负债表\n\n![](assets/164386796720889_Copy_89.png)\n\n### 无形资产\n\n![](assets/164386798876290_Copy_90.png)\n\n#### 年轻人对无形资产需要把握的能力\n\n![](assets/164386806994091_Copy_91.png)\n\n## 家庭收支表\n\n![](assets/164386814628692_Copy_92.png)\n\n## 收支资产负债模型\n\n## 无产无债者\n\n领工资，花光\n![](assets/164386821240193_Copy_93.png)\n\n## 无产有债者\n\n![](assets/164386826618694_Copy_94.png)\n\n## 有产有债者\n\n![](assets/164386830740895_Copy_95.png)\n\n## 高产低债者\n\n![](assets/164386843097596_Copy_96.png)\n"
}
