题目内容
Of the various kinds of assets, only land does not depreciate.
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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.
A balance sheet summarizes a company's financial position during a specific period of time.
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