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[Peter专栏] When Neutron Stars Collide当两颗中子星相撞

当两颗中子星相撞

We accountants look to the universe for metaphors to explain our own science. Like the Big Bang marked splitting of matter from antimatter, accounting has its own duality.

Every accounting story is told from the point of view of an entity. You can think of this entity as a box, which always starts empty.

Then the box fills with assets and liabilities, analogous of how matter and antimatter filled the universe. That’s what every balance sheet is… a container of assets and the matching obligations to the funders of the assets.

It’s really very simple.

Having a clear conception of the origin of the balance sheet lays down what we call a 'platform of understanding' for business acumen education. We can then go on to explain all sorts of applied business matters. For example, how valuation of assets is subjective.

The neutron stars reminded me of that fact. Their collision sprayed out more gold than the mass of the earth. The precious metal's not so scarce after all!
Value truly is in the eye of the beholder.

Peter Frampton

Color Accounting CEO

当人类第一次观察到两颗中子星相互碰撞时,你发现自己还活着,那你一定感到非常幸运。上个星期,我就惊奇地看到在一亿三千万年前两颗中子星的碰撞。

两个曼哈顿大小的星球,每个星球的质量都超过了太阳,彼此螺旋起来,将波纹发射到太空......真的令人难以置信。

我们作为会计师,会用宇宙的隐喻来解释我们自己的科学。就像大爆炸标志着物质与反物质的分裂一样,会计也有着自己的二元性。

每个会计故事都是从一个实体开始被讲述。你可以把这个实体看作是一个空着的盒子。

那么,接下来在这个盒子中充满资产和负债,就像物质和反物质如何填满宇宙一样。也就是说,每个资产负债表都盛满——资产,以及对资产提供者的相应义务。

这真的是非常简单的道理。

对资产负债表起源和概念的明确阐述,为我们学习所谓的商业智慧(Business Acumen)建立了“理解的基础”。接下来,我们就可以继续解释各种实际的业务问题。例如,资产的估值是主观的……

中子星让我想起这些事实。他们的碰撞创造出了比地球重量更大的黄金。但毕竟,贵金属也并不是那么的稀缺!

真正的价值存在于观察者的眼中。

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