Question

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1.The balance sheet reflect the basic accounting equation and the means of financing the organization's assets:Assets=Liabilities+Owners'Equity.
2.The existence of Accounts Receivable on the balance sheet indicates that the company has one or more creditors.
3.Assets are classified and presened in increasing order of liquidity.
4.Financial statements are the end products of the accounting process.
5.Financial position can best be determined by referring to the income statement.

Answer 1

1.资产负债表反映了管理企业财产的基本会计公式和基本方法：资产=负债+业主产权
2.资产负债表上的项目“应收账款”表明公司有一个或以上的债权人。
3.资产要按流动性的升序排列分类。
4.财务报表是会计业务的最终产物。
5.财务状况可通过损益计算书得到最好的确认。