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An amount, payable in money goods, or service, owed by a business to a creditor,
An amount, payable in money goods, or service, owed by a business to a creditor,
游客
2025-06-20
29
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问题
An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an______.
选项
A、equity
B、debt
C、liability
D、asset
答案
C
解析
答案为C项。(owner’s)equity“所有者权益”,是指企业投资人对企业净资产的所有权,即企业的全部资产减全部负债的净额,包括企业投资人对企业投入的资本,以及形成的资本公积金和留存收益即盈余公积金及未分配利润等。liability“负债”,是指企业所承担的能以货币计量,需以资产或劳务偿付的债务(debt)。asset“资产”,是指企业拥有或控制,能以货币计量,并能为企业提供经济效益的经济资源。本题系指企业的负债,故选C项。
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