Among the following accounts, there are that are part of the owner s equity

Correct answer: CDE

The main contents of owner's equity are: paid-in capital, capital reserve, surplus reserve and undistributed profits, etc., while income tax expense is an expense for enterprises. So the answer is CDE.

Analysis: Owner's equity refers to the economic interests enjoyed by the owner in the assets of the enterprise, the amount of which is the balance of assets minus liabilities, which includes paid-in capital (or share capital), capital reserve, surplus reserve and undistributed profits.

Capital reserve refers to the capital obtained from enterprise investors, donors or other ** owned by the owner but not within the scope of the registered capital of the enterprise, including capital (or share capital) premium, donated assets, appropriation transfer, foreign currency capital conversion difference, etc.

Paid-up capital (or share capital), capital reserve, surplus reserve, and undistributed profits.

a.Profit for the year cCapital reserve d

Arbitrary surplus reserve eUndistributed profits belong to owners' equity, bDividends payable are liabilities.

Answer: acde except b dividends payable are liabilities.

Answer]: a, b, c, d

According to the formation and nature of the owner's equity, it can be divided into the account that reflects the capital and the account that reflects the retained and received interest. Accounts reflecting capital include "paid-in capital" (or "share capital"), "capital reserve" and other accounts; Accounts that reflect retained earnings include "Surplus Reserve", "Profit for the Year" and "Profit Distribution". The ABCD options are all owner's equity accounts.

Answer]: a, b, c, d

According to the formation and nature of the owner's equity, it can be divided into the account that reflects the capital and the account that reflects the retained earnings. The accounts that reflect the capital include "paid-in capital" (or "share capital"), "capital and capital reserve", and other accounts; The accounts that reflect retained earnings include "Surplus Reserve", "Profit for the Year", and "Profit Distribution".

Answer]: a, b, c, d

Owner's equity accounts include: (1) "Paid-in capital" account: Accounting for the paid-in capital of Yeyan that the enterprise accepts from investors to invest in the enterprise.

Shares**** should change this account to "share capital". (2) "Capital reserve" account: Accounting for the gains and losses received by the enterprise from investors in excess of its share of the registered capital or share capital, as well as directly included in the owner's equity.

3) "Surplus reserve" account: Accounting for the surplus reserve withdrawn from the net profit of the enterprise. (4) "Annual Profit of Bensong Town" account:

Accounting for the net profit (or net loss incurred) realized by the enterprise in the current year. (5) "Profit distribution" account: the accumulated balance after accounting for the distribution of enterprise profits (or making up for losses) and distribution (or making up) over the years.

All four options in the question belong to the Owner's Equity category.

Answer]: a, b, c

Common owner's equity accounts include paid-in capital, surplus reserve, capital reserve, profit distribution and profit for the year. It should be noted that "undistributed profits" belong to the content of the owner's equity, but not to the owner's equity account.

Answer] :d owner's equity accounts include paid-in capital, capital reserve, surplus reserve, current year's profit and profit distribution, etc. Note:

"Undistributed profits" belong to the content of the owner's equity, but the non-material shed belongs to the owner's equity account, it is only a secondary account under the profit distribution account.

This question is aimed at the knowledge points of "classification of accounting subjects".

Among the following items, the rights and interests of all the world observers are ().

a.Other comprehensive income.

b.Fixed asset.

c.Short-term borrowing.

d.Long-term borrowing.

Correct Answer: a