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Tue Jun 12 15:58:48 CST 2018
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某項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生既沒有增加也沒有減少負(fù)債,則可能導(dǎo)致( )。
A、資產(chǎn)和所有者權(quán)益同時(shí)增加
B、資產(chǎn)和所有者權(quán)益同時(shí)減少
C、資產(chǎn)和所有者權(quán)益一增一減
D、資產(chǎn)和所有者權(quán)益也不變動(dòng)
【正確答案】 AB
【答案解析】 本題考核“資產(chǎn)=負(fù)債+所有者權(quán)益”會(huì)計(jì)等式的恒等關(guān)系。
點(diǎn)擊進(jìn)入“每日一練——免費(fèi)在線測(cè)試”專家點(diǎn)評(píng)>>
會(huì)計(jì)從業(yè)資格無紙化考試:每日一練《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》(2013-01-07)
正保會(huì)計(jì)網(wǎng)校
2013-01-07
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某項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生既沒有增加也沒有減少負(fù)債,則可能導(dǎo)致( )。
A、資產(chǎn)和所有者權(quán)益同時(shí)增加
B、資產(chǎn)和所有者權(quán)益同時(shí)減少
C、資產(chǎn)和所有者權(quán)益一增一減
D、資產(chǎn)和所有者權(quán)益也不變動(dòng)
【正確答案】 AB
【答案解析】 本題考核“資產(chǎn)=負(fù)債+所有者權(quán)益”會(huì)計(jì)等式的恒等關(guān)系。
點(diǎn)擊進(jìn)入“每日一練——免費(fèi)在線測(cè)試”專家點(diǎn)評(píng)>>
會(huì)計(jì)從業(yè)資格無紙化考試:每日一練《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》(2013-01-07)
正保會(huì)計(jì)網(wǎng)校
2013-01-07
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