首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
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
admin
2013-12-25
85
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。
转载请注明原文地址:https://kaotiyun.com/show/phid777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
Intheworld,soccerorfootballisthemostpopularsport.ThisisbecausemanycountrieshavewonderfulteamsformeWorldCup
In1826,aFrenchmannamedNiepceneededpicturesforhisbusiness.Buthewasnotagoodartist.Soheinventedaverysimplec
Mr.Blackwasyoungandable.Thebosslikedhim.LastmonthhewassenttoChinaonbusiness.BeforehewentbackfromChina,h
Farmersdonotlikecrows(乌鸦)becausethesebirdseatnewly-plantedseeds(种子).Theyareafraidthattheywillnothaveanythingl
Thepolicemanwrote______thenumberofthecarinhisnotebook.
Besidesfileloans,banksprovidenon-loanfinancialservicestotheirbusinessclients.Describethefactoringservicesandlea
Tofinancethenationaldebt,thegovernmentissuesavarietyofdebtsecurities.ThemostwidelyheldliquidsecurityistheTr
ARedClauseDocumentaryCreditisaDocumentaryCreditwithaspecialconditionincorporatedintoitthatauthorizestheConfir
trade,above,expiration,respond,strike,profitable,seller,how,most,financialIngeneral,anoptiongivestothebuyer
trade,above,expiration,respond,strike,profitable,seller,how,most,financialIngeneral,anoptiongivestothebuyer
随机试题
再热蒸汽的特点是:密度较小、放热系数较低、比热较小。()
直挂云帆济沧海
哪些是检查膝关节半月板损伤的方法
在自然界中分布较广泛,在多种药物的生产和贮藏过程中容易引入的杂质称为
防范黑客的措施主要有()。
下列关于税法与其他部门法关系的表述,正确的有()。
下列关于贷款抵押额度,错误的表述是()。
因劳动者存在违法情形,致使劳动合同被依法确认部分无效,由此()的。劳动者应当承担赔偿责任。
设函数f(x)=x2,0≤x<1,而其中bn=则
Lookattheformbelow.Someinformationismissing.Youwillhearamanorderingproducts.Foreachquestion(9-15),fillinth
最新回复
(
0
)