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房屋抵押贷款还未还清 是否能通过其他途径继续作抵押

闻思见
2021/4/8 9:26:27
房屋抵押贷款还未还清 是否能通过其他途径继续作抵押

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  • 想看就在这里

    2021/4/10 1:38:45

    【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:资产负债表

    Balance Sheet

    ★Concept:

    List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.

    ★Tips:

    1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.

    2.The balance sheet is dated at the moment in time when the accounting period ends.

    3.Assets=Liabilities + Owners' Equity ★Sample:

    【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is( )

    A.$90,000

    B.$140,000

    C.$110,000

    D.$150,000

    Answer: B

    Explanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000

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