2. 职称英语
  3. 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  65
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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