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vee · 2022年12月25日

financed

NO.PZ2018062004000016

问题如下:

A company financed from bank with amount of $ 4 million. Which of the following about the company’s financial statement is most likely correct?

选项:

A.

The owners’ equity will increase by $4 million.

B.

The assets will decrease by $4 million.

C.

The liabilities will increase by $4 million.

解释:

C is correct.The company borrowed the money from bank, the liabilities will increase, and cash (asset) will incease as well. There is no effect on owners’ equity.

这个词不是融资吗。融资就是权益吧,怎么成了负债。

1 个答案

lynn_品职助教 · 2022年12月26日

嗨,从没放弃的小努力你好:


 financed from bank 


向银行借了4m。


是融资,但是融资不止指代权益,借钱也是融资的一种。


对于融资方(公司),投资方投资,或者投资方(准确说是债主)借出钱,融资方都收到钱,都成功融资。

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