what the entity owns or controls as

what the entity owns or controls as at a particular date: the assets
the external claims on the entity’s assets (what it owes): the liabilities
the internal claim on the entity’s assets: the owner’s equity

Kết quả (Anh) 2:

Owns or controls what the entity as at một date: the assets
the external claims on the entity's assets (what it owes): the Liabilities
the internal claims on the entity's assets: the owner's equity