题目内容
Wealth consists of assets and liabilities.
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No matter what kinds of transactions are made, the accounting equation remains in balance if the transactions are properly recorded.
The three types of assets-current, fixed, and intangibles-are listed in order of the importance which the company attaches to its operation.
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.
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