题目内容
The three types of assets-current, fixed, and intangibles-are listed in order of the importance which the company attaches to its operation.
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Of the various kinds of assets, only land does not depreciate.
Goodwill is a kind of intangible asset, therefore should be entered in the balance sheet.
When a company goes out of business, the claims of long-term creditors are normally paid before those of the owners.
When a business records its sales on an accrual basis, the company records revenue only when money from the sale is actually received.
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