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Yibo · 2024年08月01日

为什么cash减少呢 融到钱 cash 应该增加啊

  1. CFA I
  2. FRA

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.

为什么cash减少呢 融到钱 cash 应该增加啊

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lynn_品职助教 · 2024年08月02日

嗨，努力学习的PZer你好：


cash是增加啊，所以B错误，and cash (asset) will incease as well. 

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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