Clare · 2021年06月29日
NO.PZ2016012102000009
问题如下：
Which of the following accounting equation is least accurate:
选项：
A.owners' equity = liabilities - assets.
B.assets = liabilities + contributed capital + beginning retained earnings - distributions to owners + revenues - expenses.
C.Retained earnings = assets - liabilities - contributed capital.
解释：
A is correct.
Owners' equity is equal to assets minus liabilities, not vice versa.
请问 asset 这个长公式是哪里的知识点、retained earnings是哪里的知识点？谢谢 是BASE发则吗
纠纠_品职答疑助手 · 2021年06月30日
嗨，爱思考的PZer你好：
Asset 这个公式其实就是 Asset = Liability + Equity 的展开，题目做了一些变形：
contributed capital + beginning retained earnings - distributions to owners + revenues - expenses 这个公式就是在计算Equity：
其中 Equity = 股东投入的资金（contributed capital）+ 公司的盈余 = 股东投入的资金 + 公司的之前赚的钱 - 分配给股东的利润 + 本期的收入 - 本期的成本
Retained earning 就是公司的留存收益，是公司之前赚的钱还没有被分出去的那部分。
我们在计算留存收益的时候会用到Base法则，即期末的盈余 = 起初盈余 - 分配的利润 + 本期新增的利润
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2016012102000009 问题如下 Whiof the following accounting equation is least accurate: A.owners' equity = liabilities - assets. B.assets = liabilities + contributecapit+ beginning retaineearnings - stributions to owners + revenues - expenses. C.Retaineearnings = assets - liabilities - contributecapital. A is correct.Owners' equity is equto assets minus liabilities, not viversa.考点财务报表科目权益（owners‘equity) = 资产(assets) - 负债(liabilities) formula不是A=L+E嗎
请问C为什么正确呢？如果B正确，C好像少了一些东西另外contribute capital和stribute to owner的部分都应该归类到哪里呢？
C的retaineearning 不是等于 net income 减 vin。
