知识点：资产负债表.pdf

知识点：资产负债表 ACCA 知识点：资产负债表 本文由高顿 ACCA 整理发布，转载请注明出处 　Balance Sheet 　　★Concept: 　　List of an entitys assets, liabilities, and owners equity as of a specific date. Also called the statement of financial position. 　　★Tips: 　　1.A companys balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders equity. 　　2.The balance sheet is dated at the moment in time when the accounting period ends. 　　3.Assets＝Liabilities ＋ Owners Equity 　　★Sample: 　　 【single selection】Stuebs Company had total assets of $300,000 and total stockholders equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders equity at the end of the year is （ ） 　　A ．$90,000 　　B．$140,000 　　C．$110,000 　　D．$150,000 　　Answer: B 第 1 页 知识点：资产负债表 　　Explanation: Assets ＝Liabilities ＋ Stockholders Equity, the companys liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000 ＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, StockholdersEquity＝Assets －Liabilities＝$350,000－$140,000＝$110,000.,000＋ $45,000＋$180,000＝$325,000 更多 ACCA 资讯请关注高顿 ACCA 官网： 第 2 页