Finance and accounting masters, please come in, where are the financial masters?

I look at it obviously C, why it's A I can't understand, you look at the following information maybe friends help.

Total equity refers to the owner's equity**, including the capital invested by the owner, gains and losses directly credited to the owner's equity, retained earnings, etc.

Gains and losses directly included in the owner's equity refer to the gains or losses that should not be included in the current profit or loss, will lead to an increase or decrease in the owner's equity, and are not related to the owner's capital investment or the distribution of profits to the owner.

Wherein: Profit refers to the inflow of economic benefits formed by the non-routine activities of the enterprise, which will lead to an increase in the owner's equity and are not related to the capital invested by the owner. Divided into:

1) Gains directly credited to owners' equity;

2) Gains directly included in the current profit.

Loss refers to the outflow of economic benefits that occur as a result of the non-routine activities of the enterprise and that result in a decrease in the owner's equity and are not related to the distribution of profits to the owner. Divided into:

1) Losses directly credited to owners' equity;

2) Directly included in the loss of current profits.

Total Net Assets Total Assets Total Liabilities.

Total assets refer to all assets owned or controlled by a business. Including current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, etc., that is, the total assets of the balance sheet of the enterprise. (1) Current assets refer to the total amount of assets that can be realized or consumed by an enterprise within one year or in a production cycle of more than one year.

This includes cash and deposits, short-term investments, receivables and prepayments, inventories, etc. (2) Fixed assets refer to the total amount of funds occupied by the net value of fixed assets, the disposal of fixed assets, the construction in progress and the loss of fixed assets to be disposed of. (3) Intangible assets refer to assets that have been used by an enterprise for a long time and do not have a physical form.

Including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, Net assets are owners' equity, including: paid-in capital, capital reserve, surplus product, undistributed profits, Net assets (total owner's equity) = total assets - total liabilities Total assets are the total number of assets on the balance sheet, equal to total liabilities + total owners' equity.

The invested capital refers to the total amount of capital registered with the administrative department for industry and commerce at the time of establishment, that is, the sum of the capital contributions set by all investors. Enterprises should raise capital in a timely manner in accordance with the provisions of laws, regulations, contracts and articles of association. If it is raised at one time, the invested capital shall be equal to the registered capital; If it is raised in installments, the invested capital shall be equal to the registered capital after the owner's last capital contribution.

The registered capital is the authorized capital of the enterprise and the financial guarantee for the enterprise to bear civil liability. In different types of businesses, the form of invested capital is different. In shares, the invested capital is expressed as the par value of the actual issuance, also known as the share capital; In other enterprises, the invested capital is expressed as the actual capital contribution of the owner within the scope of the registered capital, also known as paid-in capital.

The invested capital of a company is 100,000 i.e.: (c): The invested capital of the company is 100,000.

In addition to the difference between the words "some" and "the", "is" and "for" are different, is there any difference?

If the capital invested in a company (in company A) is 100,000 yuan, then the total equity of the company (in company A) is 100,000 yuan.

The words in parentheses are removed, and the meaning is completely changed!

The invested capital is the paid-in capital, and the net assets are also called the owner's equity, including the paid-in capital, capital reserve, surplus reserve, and undistributed profits.

So AB is all wrong, and the correct answer is C, because it's exactly the same as the question

Net assets = total assets - total liabilities.

In general, net assets are equal to owner's equity.

The inequality is that in some specific cases, the equity of the enterprise includes not only the usual liabilities and owners' equity, but also items that are neither liabilities nor owners' equity (such as "minority interests" in the business combination accounting statements). At this point, the balance after subtracting the total assets from the total liabilities is not equal to the owner's equity, that is:

Net assets are no longer equal to owners' equity.

Because the owner's equity is not necessarily all in the company. For example, the company issues **, so that there are other shareholders' rights and interests in the owner's equity, so B and C cannot be selected.

<> if it helps, hopefully can.

:(1) Company A is the purchaser.

2) The date of purchase is June 30, 2008.

3) Consolidated cost = 2100 + 800 + 80 = 29.8 million yuan.

4) Income from disposal of fixed assets = 2100 - (2000 - 200) = 3 million yuan.

Loss on disposal of intangible assets = 1000-100-800 = 1 million yuan.

5) Borrow: fixed assets disposal 1800

Accumulated depreciation of 200

Credit: Fixed Assets 2000

Borrow: Long-term equity investment 2980

Accumulated amortization of intangible assets is 100

Non-operating expenses – loss on disposal of intangible assets 100

Credit: Intangible assets 1000

Fixed asset disposal 1800

Bank Deposit 80

Non-operating income - gain on disposal of fixed assets 300

6) Goodwill on the day of purchase = 2980-3500 80% = 1.8 million yuan.

You didn't make it clear at all:

1. Do you pay customers? (That is, the company pays the customer to burn the bucket).

2. Or is the customer giving you the money? (Liquidate the money that our leader asked the customer to put on another company's account).

3. Whose company is "the other company"? (Actually, two companies managed by one person).

Do you want to say: the leader asks the customer to "help" and transfer a sum of money from one company managed by the "leader" to another?

If this is the case, do as follows:

1. Payment, the customer will issue a receipt of payment, and receive xx payment from the payment company (you).

Debit: Other receivables – Customers.

Credit: Bank deposits.

2. Another company under the management of the leader issues a receipt for collection and collects money from customers.

Borrow: Bank deposit.

Credit: Other Payables – Customers.

In the meantime, the customer receives the payment, and then the payment, if the customer does not want to issue a receipt, and he is not strict with the accounting requirements, you can directly issue a receipt for the collection of money to you, you deal with it as follows.

Debit: Other receivables - another company.

Credit: Bank deposits.

Another company's accountant makes entries.

Borrow: Bank deposit.

Credit: Other payables – your company.

What do you mean? If this is the case, in short, if you pay, it seems that you are not afraid that the bank will see that there is a grudge, but that your leader is tired, and he is clearly transferring funds! From your company's accounts, the name is given to the customer, but it is actually given to "his other company", and if so, cancel the last group of entries.