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  3. ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash a

ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash a

游客2025-06-21  27
问题 ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash and signing a $7 000 note payable due in 60 days. Which of the following is not correct?______.
选项 A、Total assets increased by $12 000.
B、Total liabilities increased by $7 000.
C、From the viewpoint of a short-term creditor, this transaction makes the business less solvent.
D、This transaction had no immediate effect on the owner’s equity in the business.
答案 A
解析 答案为A项。down payment“首付款”。solvent“有偿债能力的”。本题中，ABC公司新购汽车(资产)增加$12 000，但由于用去$5 000现金(资产)，故总资产只增加了$12 000一$5 000=$7 000；而由于签发了$7 000的60天远期票据，故总负债也增加了$7 000；同时，从卖方来说，收到的货款为应收票据而非现金，因此其偿债能力(solvency)有所下降。该笔交易对ABC公司的所有者权益没有影响。故本题选A项。
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