Net assets are the difference between the amount of assets and the amount of liabilities. 净资产是指企业的资产总额减去负债总额后的余额。
If a transaction increases the total of liabilities, we should credit the relative liability account for the amount increased. 一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债账户。
