Which of the following is not a correct form of the accounting equation?______.

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问题 Which of the following is not a correct form of the accounting equation?______.

选项 A、Assets=liabilities—owner’s equity
B、Net assets=owner’s equity
C、Assets—liabilities=owner’s equity
D、Owner’s equity+liabilities = assets

答案A

解析答案为A项。根据会计等式，C项和D项所指的都很容易得到，而B项的“净资产=所有者权益”也是正确，只有A项错误，故选A项。

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FECT综合（现代金融业务）

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