Which accounting elements relates to "What a business owns"?

• Liabilities

• Income

• Equity

• Assets

What is the main purpose of bookkeeping?

• To record the business transactions of an enterprise

• To open a current account with a bank

• To determine profit or loss made by a business

• To debit when cash is received and credit when cash is paid out

Which of the following is an asset?

• Capital 资本

• Stationery 文具

• Lands And Buildings 土地与建筑物

• Wages And Salaries 工资与薪金

which of the following is a liability?

• Purchases 购货

• Sales 销货

• Bank Loan 银行贷款

• Interest On Bank Loan 银行贷款利息

Which of the following is an equity?

• Carriage Outwards 销货运费

• Capital 资本

• Cash At Bank 银行存款

• Discount Allowed 销货折扣

Which of the following is an income?

• Discount Received 购货折扣

• Purchases 购货

• Water And Electricity 水电费

• Fixtures And Fittings 装置与设备

Which of the following is an expense?

• Bank Overdraft 银行透支

• Drawings 提取

• Sales 销货

• Stationery 文具

Which of the following is an asset?

• Inventory 存货

• Cash On Hand 手头现金

• Office Equipment 办公设备

• Interest On Loan

Which of the following is a liability?

• Bank Overdraft 银行透支

• Capital 资本

• Accounts Payable 债权人

• Customs Duties 关税

Which of the following is an income?

• Printing And Stationery 印刷费与文具

• Travelling Expenses 旅差费

• Discount Received 购货折扣

• Commission Income 佣金收入