商业财务第 1139 / 1605 题

The fundamental accounting equation is:

a.Owner's Equity = Assets + Liabilities
b.Assets = Revenue - Expenses
c.Assets = Liabilities + Owner's Equity
d.Revenue = Assets + Liabilities

解析

Assets = Liabilities + Owner's Equity is the foundation of the balance sheet. Everything the company owns is financed either by what it owes (liabilities) or by the owner's investment and retained earnings (equity).

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