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A balance sheet is simply the enumeration of the various assets of a business on one side

of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.

(46)

A．profit

B．capital

C．income

D．cash

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更多“A balance sheet is simply the …”相关的问题

第1题

If the Balance Sheet and Statement of Owner’s Equity columns of a work sheet fail to balance when the amount of the net income is added to the Balance Sheet and Statement of Owner’s Equity Credit colu

A.AnexpenseamountenteredintheBalanceSheetandStatementofOwner’sEquityDebitcolumn．

B.ArevenueamountenteredintheBalanceSheetandStatementofOwner’sEquityCreditcolumn．

C.AnassetamountenteredintheIncomeStatementandStatementofOwner’sEquityDebitcolumn．

D.AliabilityamountenteredintheIncomeStatementandStatementofOwner’sEquityCreditcolumn．

E.AnexpenseamountenteredintheBalanceSheetandStatementofOwner’sEquityCreditcolumn．

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第2题

A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.（)

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第3题

"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．

"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.

A．Right

B．Wrong

C．Doesn't say

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第4题

On the work sheet, net income is entered in the Income Statement Credit column as well as the Balance Sheet or Statement of Owner’s Equity Debit column.（）

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第5题

Government securities would appear on a commercial bank's balance sheet as ______.A．an ass

Government securities would appear on a commercial bank's balance sheet as ______.

A．an asset

B．reserves

C．part of net worth

D．a liability

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第6题

The equity amount of a balance sheet is the creditor's claims on the firm.A．RightB．WrongC．

The equity amount of a balance sheet is the creditor's claims on the firm.

A．Right

B．Wrong

C．Doesn't say

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第7题

听力原文：M: Can you tell me something about a balance sheet？W: Yes. It is divided into thr

听力原文：M: Can you tell me something about a balance sheet？

W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.

Q: Which of the following is not a section of a balance sheet？

(15)

A．Profit and Joss

B．Owner's equity.

C．Liabilities

D．Assets.

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第8题

Which of the following financial statements reports information as of a specific date?()

A.income statemen

B.statement of owner's equity

C.balance sheet