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。