高顿网校小编为各位ACCA学员整理了必备知识点：资产负债表的解析和练习，希望大家查漏补缺，对考试有所帮助。
 
　　Balance Sheet
 
　　★Concept:
 
　　List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
 
　　★Tips:
 
　　1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
 
　　2.The balance sheet is dated at the moment in time when the accounting period ends.
 
　　3.Assets＝Liabilities ＋ Owners' Equity
 
　　★Sample:
 
　　【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is（  ）
 
　　A．$90,000
 
　　B．$140,000
 
　　C．$110,000
 
　　D．$150,000
 
　　Answer: B
 
　　Explanation: Assets＝Liabilities ＋ Stockholders' Equity, the company's liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, Stockholders'Equity＝Assets－Liabilities＝$350,000－$140,000＝$110,000.,000＋$45,000＋$180,000＝$325,000

 
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