A-A+
ABC Co. Ltd. purchased a car for $12 000 maki
问题详情
ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash and signing a $7 000 note payable due in 60 days. Which of the following is not correct？______.
A．Total assets increased by $12 000.
B．Total liabilities increased by $7 000.
C．From the viewpoint of a short-term creditor, this transaction makes the business less solvent.
D．This transaction had no immediate effect on the owner"s equity in the business.请帮忙给出正确答案和分析，谢谢！
参考答案
正确答案：A
解析：答案为A项。downpayment“首付款”。solvent“有偿债能力的”。本题中，ABC公司新购汽车(资产)增加$12000，但由于用去$5000现金(资产)，故总资产只增加了$12000一$5000=$7000；而由于签发了$7000的60天远期票据，故总负债也增加了$7000；同时，从卖方来说，收到的货款为应收票据而非现金，因此其偿债能力(solvency)有所下降。该笔交易对ABC公司的所有者权益没有影响。故本题选A项。
