一道金融英语会计题
问题描述：
一道金融英语会计题
3. ABC Co. Ltd. purchased a car for $ 12 000, making a down payment of $5 000 cash and signing a $7 000 note payable due in 60 days. Which of the following is not correct? ______.
A. From the viewpoint of a short-term creditor, this transaction makes the business less solvent
B. Total liabilities increased by $7 000
C. Total assets increased by $12 000
D. This transaction had no immediate effect on the owner's equity in the business
答案是C,不理解,请高手指点O(∩_∩)O~
答
我拿中文给你回答了……
这个业务是该公司买了一辆12000元的小汽车,付现金5000元,一个应付票据7000元,
那么负债增加了应付票据的7000元,这是选项B,正确的
小汽车和现金都属于资产,那么资产就应该是增加了12000,减少了5000,所以是增加了7000元,所以选项C是错误的
A和D就不用说了吧?
你要记得会计恒等式资产=负债加所有则权益, 这道题负债增加了7000,那么资产的增加数肯定也是7000,所以C错的很显然~~
可能开始找不到感觉,多做做这样的题就好了~~~