商业财务第 1229 / 1605 题
A balance sheet is said to 'balance' because:
a.Revenue always equals expenses
b.Total assets equal total liabilities plus owner's equity
c.Assets always equal net profit
d.Cash always equals liabilities
解析
By definition Assets = Liabilities + Owner's Equity, so the two sides of the balance sheet always equal each other. Every transaction affects the equation in a way that keeps it in balance (double-entry accounting).
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