问资产负债表的名词解释

资产负债表是反映企业在某一特定日期（如月末、季末、年末）

全部资产、负债和所有者权益情况的会计报表，

是企业经营活动的静态体现，

根据“资产=负债+所有者权益”这一平衡公式，

依照一定的分类标准和一定的次序，

将某一特定日期的资产、负债、所有者权益的具体项目予以适当的排列编制而成

【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：资产负债表

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

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