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叶赫那拉坤坤 · 2020年05月17日

问一道题:NO.PZ2016012102000010

问题如下:

Which would least likely incur a decrease in assets?

选项:

A.

An increase in expenses.

B.

A decrease in revenues.

C.

A decrease in dividends.

解释:

C is correct.

assets = liabilities + contributed capital+ beginning retained earnings + revenue - expenses - dividends.

An increase in expenses or a decrease in revenues results in a decrease in assets, but a decrease in dividends results in an increase in assets.

assets = liabilities + contributed capital+ beginning retained earnings + revenue - expenses - dividends. 讲一下

1 个答案

纠纠_品职答疑助手 · 2020年05月17日

嗨,爱思考的PZer你好:


我这里帮同学拆解下:

资产 = 负债( liabilities ) + 所有者权益 

所有者权益 = 投入资本 (contributed capital)+ 赚得的收益 - 分红(dividends)

赚得的收益 = 年初时候的收益(beginning retained earnings) + 今年赚的钱

今年赚得钱 = 收入 (revenue)- 费用(expense) 


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