2. 职称英语
  3. The balance sheet identity can be described as______.A、total assets equal total

The balance sheet identity can be described as______.A、total assets equal total

游客2025-06-21  17
问题 The balance sheet identity can be described as______.
选项 A、total assets equal total liabilities
B、total assets minus total liabilities equal net worth
C、total assets minus total liabilities equal zero
D、total assets plus total liabilities minus net worth equal zero
答案 B
解析 答案为B项。net worth“资产净值，净资产”，即所有者权益。资产负债表是根据会计等式制作的会计报表，即总资产一总负债=资产净值。故本题选B项。
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