爲什麽A是錯呢？

问题如下：

Which of the following accounting equation is least accurate:

选项：

A.

owners' equity = liabilities - assets.

B.

assets = liabilities + contributed capital + beginning retained earnings - distributions to owners + revenues - expenses.

C.

Retained earnings = assets - liabilities - contributed capital.

解释：

A is correct.

Owners' equity is equal to assets minus liabilities, not vice versa.

考点：财务报表科目

权益（owners‘equity) = 资产(assets) - 负债(liabilities)