2. 职称英语
  3. Assets are the economic resources of the business that can be usefully expre

Assets are the economic resources of the business that can be usefully expre

游客2025-06-19  0
问题     Assets are the economic resources of the business that can be usefully expressed in monetary terms. Liabilities, or creditors, equity, are the obligations, or debts, that the firm must pay in money or services at some time in the future. They therefore represent creditor’ s claims on the assets of the firm. The owner’ s interest is equal to the net assets of the business, which is defined as the difference between the assets and liabilities. Thus, owner’ s equity is the residual claim—a claim to the assets remaining after the debt to creditors has been discharged. [br] The equity amount of a balance sheet is the creditor’ s claims on the firm.
选项 A、Right
B、Wrong
C、Doesn’t say
答案 B
解析 段落中第二句指出Liabilities，or creditors，equity…They therefore represent creditor’sclaims on the assets of the firm，指的是Liabilities而非equity。
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