Statement of financial position：練習題

• a.\( \text{Current Assets} + \text{Non-current Assets} \)
• b.\( \text{Current Assets} - \text{Current Liabilities} \)
• c.\( \text{Non-current Assets} - \text{Non-current Liabilities} \)
• d.\( \text{Total Assets} - \text{Total Liabilities} \)

• a.Non-current assets increase; non-current liabilities increase.
• b.Total equity increases; non-current assets increase.
• c.Current assets decrease; non-current liabilities increase.
• d.Non-current assets increase; current liabilities increase.

• a.The total value of all physical assets owned by the enterprise.
• b.The funds invested by the owners plus any retained profits.
• c.The amount of money owed to external lenders and bank overdrafts.
• d.The total cash flow generated during the most recent financial year.

• a.Cash in the bank
• b.Inventory of raw materials
• c.Specialized machinery
• d.Trade receivables

先自己寫一次答案，再對照解題步驟。

先自己寫一次答案，再對照解題步驟。