关于assets, liabilities, stockholders' equity

来源:百度知道 编辑:UC知道 时间:2024/05/11 21:23:41
the following selected transactions were completed by Pilgrim Delivery Service during July:
1,received cash from issuing capital stock, $115,000
2,received cash for providing delivery services, $58,000
3,paid advertising expense, $2,000
4,paid creditors on account, $4,800
5,billed customers for delivery services on account,$31,250
6,purchased supplies for cash, $800
7,paid rent for July, $3,000
8,received cash from customers on account,$10,740
9,determined that the cost of supplies on hand was $135;therefore,$665 of supplies had been used during the month
10,paid dividends,$1,500
indicate the effect of each transaction on the accounting equation by listing the numbers identifying the transactions
a, increase in an asset, decrease in another asset.
b, increase in an asset, increase in a liability.
c, increase in an asset, increase in stockholders' equity.
d, decrease in an asset, decrease

equity=assets-liabilities
至于定义,
资产是企业,自然人,国家拥有或者控制的能以货币来计量收支的经济资源,包括各种收入、债权和其他。从我国《企业会计准则》的资产概念,可以看出,一资产的主体是经济实体;二资产与企业的关系以控制权为标志;三资产要能以货币计量;四资产的存在形态包括各种财产、债权和其他(如人才,知识/技术,动植物.....)。
负债:是指过去的交易、事项形成的现有义务,履行该义务预期会导致经济利益流出企业。负债是企业承担的,以货币计量的在将来需要以资产或劳务偿还的债务。它代表着企业偿债责任和债权人对资产的求索权。
净资产(股东权益)=资产-负债

是关于递送费用问题

equity=assets-liabilities
至于定义,
资产是企业,自然人,国家拥有或者控制的能以货币来计量收支的经济资源,包括各种收入、债权和其他。从我国《企业会计准则》的资产概念,可以看出,一资产的主体是经济实体;二资产与企业的关系以控制权为标志;三资产要能以货币计量;四资产的存在形态包括各种财产、债权和其他(如人才,知识/技术,动植物.....)。
负债:是指过去的交易、事项形成的现有义务,履行该义务预期会导致经济利益流出企业。负债是企业承担的,以货币计量的在将来需要以资产或劳务偿还的债务。它代表着企业偿债责任和债权人对资产的求索权。
净资产(股东权益)=资产-负债

a 8
b
c 1 2 5
d 4
e 3 6 7 9 10