【求助攻!】关于Financial accounting一个公式的一些翻译

题目

【求助攻!】关于Financial accounting一个公式的一些翻译
The financial statements are based on the accounting equation. This equation presents the resources of a company and the claims to those resources. Asset: blahblahblah... "Claims on assets come from two sources": Liability and Owners' equity. 这其中的claim一词怎样翻译? 刚刚开始学不懂术语 看得一头雾水啊球助攻!>_

答案

财务报表基于会计恒等式（Assets=Liabilities+Owner's Equity）.该等式体现了公司的资源（Assets）与这些资源的所有权（an assertion of a right (as to money or property 债主有债权,股东有股权--因为公司的钱不是...