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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
15
管理
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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