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资产负债表中的资产与负债和净资产是什么?

苏风顺
2021/6/9 18:07:27
资产负债表中的资产与负债和净资产是什么?
最佳答案:

【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:资产负债表

Balance Sheet

★Concept:

List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.

★Tips:

1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.

2.The balance sheet is dated at the moment in time when the accounting period ends.

3.Assets=Liabilities + Owners' Equity ★Sample:

【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is( )

A.$90,000

B.$140,000

C.$110,000

D.$150,000

Answer: B

Explanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000

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邹城吉利保洁

2021/6/11 21:47:14

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