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


broken image

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







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……