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【每日一題】ACCA F3試題：Double entry bookkeeping

高頓網(wǎng)校2015-08-26 10:33Yvonne.shen
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　　問題：Which one of the following can the accounting equation can be rewritten as?

　　A. Assets + profit - drawings - liabilities = closing capital

　　B. Assets - profit - drawings = closing capital - liabilities

　　C. Assets - liabilities - drawings = opening capital + profit

　　D. Assets - liabilities - opening capital + drawings = profit

　　答案：The correct answer is: Assets - liabilities - opening capital + drawings = profit.

　　解析：Assets - liabilities = capital

　　Closing capital = opening capital + profit - drawings

　　Therefore:

　　Assets - liabilities = opening capital + profit - drawings

　　So:

　　Assets - liabilities - opening capital + drawings = profit

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上一篇：【每日一題】ACCA P7試題：Reports
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