Principles of Financial Accounting · 免费预览
流动与非流动资产、负债、所有者权益及会计等式
资产和负债依据一年期划分为流动和非流动，权益的名称随法律结构而变化，而会计等式「资产 = 负债 + 所有者权益」则将每笔交易与组织的价值联系起来。
1. Current means within one year
Current means within one year
2. Tangible and intangible assets
Tangible and intangible assets
3. Equity and its changing names
Equity and its changing names
4. The accounting equation
The accounting equation
5. Classifying a delivery van
A bakery buys a delivery van that it expects to use for six years. How is the van classified on the balance sheet?
6. Which item is an intangible asset
Which of the following is an intangible asset?
7. Equity terminology by structure
In a corporation, accumulated profits that have not been distributed to owners are called what?
8. A transaction that does not change equity
Which transaction leaves total equity unchanged?
9. Compute missing equity
An organization reports assets of 200,000 dollars and liabilities of 175,000 dollars. Using the accounting equation, compute equity in dollars and give the number only.
10. Classify accounts payable
Complete the term. Amounts owed to suppliers for goods or services purchased on credit, due within one year, are called ____ payable.