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Alicia · 2022年04月02日

为什么no effect on equity啊

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.

我的理解是向银行借钱了后equity中的contributed capital就增多了

1 个答案

Kiko_品职助教 · 2022年04月02日

嗨,爱思考的PZer你好:


跟银行借钱相当于负债,是要还的。并不是equity哦,equity是股东投的钱,这部分钱是不需要付息按时还的。

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