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  3. The most basic tool of the accountant is the accounting equation. This equation presents the assets of the business and the clai

The most basic tool of the accountant is the accounting equation. This equation presents the assets of the business and the clai

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问题     The most basic tool of the accountant is the accounting equation. This equation presents the assets of the business and the claims to those assets. Assets are economic resources of a business that are expected to be of benefit in the future. Cash, office supplies, merchandise, furniture, land and buildings are examples. Claims to those assets come from two sources.
    Liability are outsider claims, which are economic obligations, debts payable to outsiders. These outside parties are called creditors. For example a creditor who has loaned money to a business has a claim—a legal right—to a part of the assets until the business pays the debt. " Insider claims" are called owners equity or capital. These are the claims held by the owners of the business. An owner has a claim to the entity’ s assets because he or she has invested in the business. Owners’ equity is measured by subtracting liabilities from assets.
Assets can be classified into current assets and fixed assets.
选项 A、Right
B、Wrong
C、Doesn’t say
答案C
解析 文中第一段第二、三句话仅指出Assets are economic resources of a business that are expected to be of benefit in the future．Cash，office supplies，merchandise，furniture，landand buildings are examples．并没有说资产被分为流动资产和固定资产。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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FECT综合（现代金融业务）

金融英语（FECT）

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