Which of the following transactions does not increase total assets?______.

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问题 Which of the following transactions does not increase total assets?______.

选项 A、Buying $150 supplies on credit
B、Borrowing $20 000 from a bank on a note
C、Collecting a $800 account receivable
D、All of the above

答案C

解析答案为C项。选项A中，资产(设备)和负债(应付账款)同时以相同金额增加；选项B中，资产(现金或银行存款)和负债(应付票据)同时以相同金额增加；选项C中，两个资产项目现金(或银行存款)和应收账款以相同金额一增一减，总资产金额并无变化。故本题选C项。

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FECT综合（现代金融业务）

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