高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識點的解析和練習(xí),希望大家查漏補缺,對考試有所幫助。
       Balance Sheet
  ★Concept:
  List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
  ★Tips:
  1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
  2.The balance sheet is dated at the moment in time when the accounting period ends.
  3.Assets=Liabilities + Owners' Equity
  ★Sample:
  【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is(  )
  A.$90,000
  B.$140,000
  C.$110,000
  D.$150,000
  Answer: B
  Explanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000