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So assets are always liabilities and shareholders' equity.
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From the time the company is established, the investment amount is used to generate income. However, in the process of generating income, there are liabilities such as accounts payable, notes payable, short-term borrowings, etc., and these liabilities are manifested in the inventory and monetary funds in your assets. These two aspects are balanced.
In addition, the owner's equity is also expressed through inventory, monetary funds, etc. This is basically understandable: assets = liabilities + owner's equity The identity holds!
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From the perspective of financial management, the company's capital can be divided into two types: internal financing and external financing. Internal financing can specifically include paid-in capital injected by investors and profits of the enterprise; External financing is a variety of liabilities, including purchases on credit and borrowings. These ** funds are all the assets of the enterprise.
There are two channels, either self-owned or borrowed, that is, assets = liabilities + owners' equity.
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Isn't it written correctly?
It should be: assets = liabilities + owners' equity.
The balance sheet is a left-right structure, the left is the total assets, the right is the total liabilities and the total owners' equity, and the accounting identity requires a balance between the left and right, so: assets = liabilities + owners' equity.
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Assets = Liabilities + Owners' Equity.
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Assets = Liabilities + Owners' Equity.
There is no mistake.
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1. Balance sheetThe balance sheet, also known as the statement of financial position, represents the main accounting statements of the financial status of the enterprise on a certain date, and the balance sheet uses the principle of accounting balance to divide the assets, liabilities, shareholders' equity and other transaction subjects that comply with the accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". Second, the role of the balance sheetThe balance sheet is an important financial statement in accounting, and its most important function is to show the operating conditions of the enterprise.
In terms of procedures, the balance sheet is the end of the bookkeeping process and is the final result and statement that combines entry entries, postings and trial adjustments. In terms of nature, the balance sheet is a comparative relationship between the assets and liabilities of an enterprise or a company, and the equity of shareholders, which accurately reflects the operating conditions of the company.
As far as the basic composition of the statement is concerned, the balance sheet mainly contains the assets part of the left side of the statement, and the liabilities and shareholders' equity part of the right side of the statement. On the other hand, if the front-end of the operation is recorded in full accordance with the accounting principles and after the correct entry or transfer trial calculation process, the total amount of the left and right sides of the balance sheet will inevitably be exactly the same. In the end, this calculation is the total amount of assets = the total amount of liabilities + the total amount of shareholders' equity.
3. AccountingAccounting has two meanings, one refers to the accounting work, the other refers to the accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check the accounting vouchers, financial books, financial statements, engaged in the process of economic accounting and supervision, is to use currency as the main unit of measurement, the use of special methods, accounting and supervision of a unit of economic activities of a kind of economic management work; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.
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Contingent liabilities refer to potential obligations arising from past transactions or events, the existence of which must be confirmed by the occurrence or non-occurrence of uncertain future events; or a present obligation arising from a past transaction or event, the performance of which is unlikely to result in an outflow of economic benefits from the enterprise or the amount of the obligation cannot be reliably measured.
Contingent assets are potential assets formed by past transactions or events, the existence of which must be confirmed by the occurrence or non-occurrence of uncertain events in the future.
A balance sheet is a financial statement that reflects the financial position of a business at a particular date. It is compiled based on the "Assets = Liabilities + Owners' Equity" accounting identity.
Contingent liabilities and contingent assets are converted into projected liabilities (liabilities) and assets.
Enterprises should evaluate the obligations related to contingent liabilities and analyze and determine whether they meet the conditions for recognition of projected liabilities; If the conditions for recognition of a projected liability are met, it should be recognized as a liability. Similarly, an enterprise should evaluate the rights related to contingent assets and analyze and determine whether they meet the conditions for asset recognition; If the conditions for asset recognition are met, they should be recognized as assets.
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Contingent liabilities refer to potential obligations arising from past transactions or events, the existence of which must be confirmed by the occurrence or non-occurrence of uncertain future events; or a present obligation arising from a past transaction or event, the performance of which is unlikely to result in an outflow of economic benefits from the enterprise or the amount of the obligation cannot be reliably measured. Wide no.
Contingent assets are potential assets formed by past transactions or events, the existence of which must be confirmed by the occurrence or non-occurrence of uncertain events in the future.
A balance sheet is a financial statement that reflects the financial position of a business at a particular date. It is compiled based on the "Assets = Liabilities + Owners' Equity" accounting identity.
Contingent liabilities and contingent assets are converted into projected liabilities (liabilities) and assets.
Enterprises should evaluate the obligations related to contingent liabilities and analyze and determine whether they meet the conditions for recognition of projected liabilities; If the conditions for recognition of a projected liability are met, it should be recognized as a liability. Similarly, an enterprise should evaluate the rights related to contingent assets and analyze and determine whether they meet the conditions for asset recognition; If the conditions for asset recognition are met, they should be recognized as assets.
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Answer] Xiangzhi Cong: B
The balance sheet reflects the financial position of the enterprise on a specific date, which is a static buried statement. Therefore, choose B.
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Summary. Hello, liabilities are on the balance sheet, and the repayment of liabilities should be on the balance sheet Debt-paying ability refers to the ability of a company to use its assets to repay long-term and short-term debts. Whether an enterprise has the ability to pay cash and repay debts is the key to the healthy survival and development of an enterprise.
Liabilities are on the balance sheet, shouldn't the repayment of liabilities be on the balance sheet.
Hello, liabilities are on the balance sheet, and the repayment of liabilities should be based on Duan Feng's debt-paying ability on the balance sheet, which refers to the ability of enterprises to use their assets to repay long-term debts and short-term debts. Whether an enterprise has the ability to pay cash and repay debts is the key to the healthy survival and development of an enterprise.
Paying liabilities is also on the balance sheet?
Hello, the total amount of repayment of liabilities should be found from the balance sheet in the financial statements of the creditor's rights and debts and claims are to ask him to act in the civil law. Based on the principle of relativity of rights and obligations, the debtor is a debtor, that is, it must be a civil law obligation for a certain act.
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Answer]: C balance sheet refers to the accounting statement that reflects the financial position of the enterprise in a specific period, and income statement refers to the accounting statement that reflects the operating results of the enterprise in the accounting period. So the answer may be c.