【求助攻!】关于Financial accounting一个公式的一些翻译

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【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!>_

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...感谢>口