NO.PZ2017102901000003
问题如下:
The financial statement that presents a shareholder’s residual claim on assets is the:
选项:
A.balance sheet.
B.income statement.
C.cash flow statement.
解释:
A is correct.
Owners’ equity is the owners’ residual interest in (i.e., residual claim on) the company’s assets after deducting its liabilities, which is information presented on the balance sheet.
请问这个可以在statement of changes in owner‘s equity里面找到吗