商业财务第 1224 / 1632 题
A contractor records a $50,000 equipment purchase. On the balance sheet this transaction:
a.Increases net profit by $50,000 at once
b.Swaps cash for equipment of like value
c.Is recorded as revenue for the whole month
d.Reduces owner's equity by $50,000 at once
解析
Paying cash for equipment exchanges one asset for another, so cash falls and equipment rises by the same amount and total assets do not move; the cost reaches the income statement later, through depreciation. It is not profit, because nothing has been earned. It is not revenue, because nothing has been sold. And equity is untouched: equity changes when the business earns, loses, or when the owner contributes or withdraws, not when it converts one asset into another.
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)