[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fr5BdRIXCp9As-LjhAWK55EV5udBzXUijDFenGlkGb3Q":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":13,"question":20,"related":21,"source":31,"type":32},[],"2025-06-06 17:32:04",195445859,[8,9,10,11,12],"total liabilities minus shareholders' equity、","current liabilities minus shareholders' equity、","fixed assets minus long-term liabilities、","total assets minus total liabilities、","current assets minus current liabilities、",{"count":14,"courseId":15,"courseImg":16,"courseName":17,"workId":18,"workName":19},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","b570036c25c249d19fee2e6e47d40e0e","balance sheet","Net working capital is defined as",[22,33,36,46,56,66,76,85,95,102],{"answer":23,"createTime":5,"id":24,"options":25,"question":30,"source":31,"type":32},[],195445858,[26,27,19,28,29],"income statement","creditor's statement","statement of cash flows","dividend statement","Which one of the following is the financial statement that shows the accounting value of a firm's equity as of a particular date","v1",0,{"answer":34,"createTime":5,"id":6,"options":35,"question":20,"source":31,"type":32},[],[8,9,10,11,12],{"answer":37,"createTime":5,"id":38,"options":39,"question":45,"source":31,"type":32},[],195445860,[40,41,42,43,44],"matching principle、","cash flow identity、","Generally Accepted Accounting Principles、","Financial Accounting Reporting Principles、","Standard Accounting Value Guidelines、","The common set of standards and procedures by which audited financial statements are prepared is known as the",{"answer":47,"createTime":5,"id":48,"options":49,"question":55,"source":31,"type":32},[],195445861,[50,51,52,53,54],"accounts receivable","production equipment","building","trademark","inventory","Which one of the following is classified as an intangible fixed asset",{"answer":57,"createTime":5,"id":58,"options":59,"question":65,"source":31,"type":32},[],195445862,[60,61,62,63,64],"I and III only","II and IV only","I, II, and IV only","I, II and IV only","II, III, and IV only","Which of the following are current assets?I.patentII.inventoryIII.accounts payableIV. cash",{"answer":67,"createTime":5,"id":68,"options":69,"question":75,"source":31,"type":32},[],195445863,[70,71,72,73,74],"real estate investment","good reputation of the company","equipment owned by the firm","money due from a customer","an item held by the firm for future sale","Which one of the following is included in a firm's market value but yet is excluded from the firm's accounting value",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":31,"type":32},[],195445864,[60,80,81,82,83],"II and III only","I, II, and III only","I, III, and IV only","I, II, III, and IV","Which of the following are included in current liabilities?I,note payable to a supplier in eight monthsII, amount due from a customer next monthIII,account payable to a supplier that is due next weekIV, loan payable to the bank in fourteen months",{"answer":86,"createTime":5,"id":87,"options":88,"question":94,"source":31,"type":32},[],195445865,[89,90,91,92,93],"using cash to pay a supplier","depreciating an asset","collecting an accounts receivable","purchasing inventory on credit","selling inventory at a profit","Which one of the following will increase the value of a firm's net working capital",{"answer":96,"createTime":5,"id":97,"options":98,"question":101,"source":31,"type":32},[],195445866,[54,52,50,99,100],"equipment","land","Which one of the following accounts is the most liquid",{"answer":103,"createTime":5,"id":104,"options":105,"question":111,"source":31,"type":32},[],195445867,[106,107,108,109,110],"$100 account receivable that is discounted and collected for $96 today","$100 of inventory which is sold today on credit for $103","$100 of inventory which is discounted and sold for $97 cash today","$100 of inventory that is sold today for $100 cash","$100 accounts receivable that will be collected in full next week","Which one of the following represents the most liquid asset"]