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luvsweeties · 2018年11月20日

问一道题:NO.PZ2018062004000050 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问老师这道题如何理解呢

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月21日

这是考这几个会计科目的定义

对于负债,是未来有一个经济利益的流出的,可以增加负债

也可以降低资产,比如折旧费用

Equity is the residual interest

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