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资产负债表的内容有哪些?

杂家史
2021/5/4 13:07:59
资产负债表的内容有哪些?
最佳答案:

【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:资产负债表

Balance Sheet

★Concept:

List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.

★Tips:

1.A company's 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

Explanation: Assets=Liabilities + Stockholders' Equity, the company's 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, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000

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久伴深情

2021/5/14 12:30:53

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  • 音乐遇见远方

    2021/5/6 11:47:54

    还完房贷后,银行卡是可以注销的。

    银行卡的注销方法很简单,只要持卡人将银行卡和本人身份证拿到开卡银行营业网点,申请注销即可。

    1、到银行领取预约号,进行排队;

    2、告知银行工作人员说明要销户,需要先填单,然后将单子和银行卡交给银行工作人员;

    3、等待工作人员办理,银行卡销户完毕。

    注意事项:

    1、如果银行卡里还有钱,销户时在柜台上可以将钱都取出;

    2、如果银行卡丢失,还需要先补办一张银行卡,再进行销户,补卡需要卡片费;

    3、一般房贷银行卡都是借记卡,对于借记卡而言,若该卡长期不用,一般会自动冻结,不影响个人信用记录。而若是信用卡,长期不用并不会自动冻结,同时还有可能会因为有年费而产生逾期;

    4、借记卡成功销户以后,不影响日后再申请。信用卡成功销户以后,若之前用卡不慎造成个人信用受影响,将会对日后再申请信用卡造成一定的麻烦。

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