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资金运动由资金投入、资金循环与周转、资金退出三部分构成。资金投入包括企业所有者投入和债权人投入两类,从而形成企业的资产总额。债权人对投入资产的求偿权称为债权人权益,表现为企业的负债;企业所有者对净资产(资产与负债的差额)的所有权称为所有者权益。资产、负债及所有者权益构成资产负债表的基本框架,收入、费用及利润构成利润表的基本框架,因而这六项会计要素又称为会计报表要素。M公司月初资产总额为100万元,本月发生下列业务:(1)以银行存款购买原材料10万元;(2)向银行借款60万元,款项存入银行;(3)以银行存款归还前欠货款30万元。
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举一反三
【单选题】He was seated at one of those little bamboo tables _ with a Japanese vase of paper daffodils.
A.
distraction
B.
decorated
C.
interact
D.
wrench
【判断题】Demand refers to the quantity of a good that consumers are willing and able to buy at different prices at a specific time.
A.
正确
B.
错误
【判断题】Elasticity of Demand means a measure of how responsive consumers are to price changes.
A.
正确
B.
错误
【判断题】Linda has had lots of her work published before she graduated from high school.
A.
正确
B.
错误
【单选题】引起麻疹的病毒是
A.
风疹病毒
B.
副粘病毒
C.
痘病毒
D.
腺病毒
E.
埃可病毒
【简答题】SARS病毒是: A.DNA病毒    B.RNA病毒    C.类病毒    D.朊病毒
【判断题】美国的体育体制为政府和社会组织结合型。
A.
正确
B.
错误
【单选题】Which of the following has MOST influenced consumers to demand access to foreign-made products?
A.
Declining global affluence has caused consumers to seek out lower-priced products from abroad.
B.
Consumers have become more efficient in using media and technologies to compare prices worldwide.
C.
Fearing that their governments will enact restrictive policies on imports, consumers are stocking up on foreign products before restrictions are put in place.
D.
Expectations of rising prices of foreign products have caused consumers to seek foreign products before their prices become prohibitive.
【单选题】A vertical demand curve for a particular good implies that consumers are
A.
sensitive to changes in the price of that good.
B.
not interested in that good.
C.
irrational.
D.
not sensitive to changes in the price of that good.
【简答题】A、杯状病毒 B、嗜肝DNA病毒 C、缺陷病毒 D、黄病毒 E、微小RNA病毒 甲肝病毒是( )
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