高頓網(wǎng)校小編為各位ACCA學員整理了一些考試必備知識點的解析和練習，希望大家查漏補缺，對考試有所幫助。
       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