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Which of the following transactions does not increase total assets?______.A、Buyi
Which of the following transactions does not increase total assets?______.A、Buyi
游客
2025-06-20
35
管理
问题
Which of the following transactions does not increase total assets?______.
选项
A、Buying $150 supplies on credit
B、Borrowing $20 000 from a bank on a note
C、Collecting a $800 account receivable
D、All of the above
答案
C
解析
答案为C项。选项A中,资产(设备)和负债(应付账款)同时以相同金额增加;选项B中,资产(现金或银行存款)和负债(应付票据)同时以相同金额增加;选项C中,两个资产项目现金(或银行存款)和应收账款以相同金额一增一减,总资产金额并无变化。故本题选C项。
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