( )既反映会计对象要素间基本数量关系,同时也是设置账户、复式记账、编制会计报表的理论基础。
A. 会计科目
B. 会计恒等式
C. 会计要素
D. 会计对象
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某企业年初所有者权益为100万元,年中发生如下业务:接受外单位追加货币资金投资12万元,专利技术投资8万元;盈余公积金转增资本金5万元;年末所有者权益为( )万元。
A. 120
B. 100
C. 75
D. 125
引起资产内部一个项目增加,另一个项目减少,而资产总额不变的经济业务是( )。
A. 用银行存款偿还短期借款
B. 收到投资者投入机器一台
C. 收到外单位前欠货款
D. 销售商品,货款收回存入银行
某企业月初负债总额为70万元,所有者权益总额为130万元,本月发生下列业务:①以银行存款归还银行借款20万元;②购入设备一台,价款15万元未付。期末时,该企业的负债总额为( )万元。
A. 65
B. 130
C. 90
D. 75
Find out the answer to the following question by skimming the passage below.(skimming)What were the names of Degas’s father and mother?Degas’s background would never have suggested he was to become the revolutionary painter he was. He was born in Paris, on 19 July 1834. His father, Auguste de Gas, was a banker but his mother, Célestine, died before Degas reached his teens.Degas’s father was called 1.___________________Degas’s mother was called 2. __________________