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Gracia · 2021年12月31日

balance sheet两边平衡

NO.PZ2018062004000018

问题如下:

John has a bicycle factory and sold 500 bicycles on 1 March this year at a total price of $200,000. Assume the total cost is $150,000 and the payment will be received after 90 days. On 1 March, this transaction most likely resulted in:

选项:

A.

an increase in accounts receivable of $150,000.

B.

a net increase in assets of $50,000.

C.

no effect on total assets.

解释:

B is correct.

The payment received in the future will increase the accounts receivable of $200,000. As 500 bicycles are sold, the inventory will decrease $150,000. Therefore, the net increase in assets is $50,000.

是不是balance sheet要平衡的话,右边要equity增加5000是么

1 个答案

Kiko_品职助教 · 2021年12月31日

嗨,从没放弃的小努力你好:


对的。你理解的很对。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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