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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.
The owners of a business are those who have invested their money in the business. Therefore, they are the only persons who have the right of claims to the assets of the business.
选项 A、Right
B、Wrong
C、Doesn’t say
答案B
解析 第一段最后指出Claims to those assets come from two sources．第二段紧接着指出两种来源分别是Liability和owners’equity or capital。
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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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