Assets are often classified into current assets, long-term investments, plant assets, and intangible assets.

【单选题】Which of the following statements best distinguishes the difference between real and financial assets? A. Financial assets appreciate in value; real assets depreciate in value. B. Real assets are tangible; financial assets are not. C. Real assets have less value than financial assets. D. Financial assets represent claims to income that is generated by real assets.

Debit entry of "Reserve Assets" records the decreases in Reserve Assets.

中国大学MOOC: Real assets can be intangible assets.

Current liabilities are ______ from current assets to give net current assets.

The asset allocation line in the mean-standard deviation plane is the connection between risk-free assets and risky assets.

The current ratio is measured as: A: current assets minus current liabilities. B: current assets divided by current liabilities. C: current liabilities minus inventory, divided by current assets. D: cash on hand divided by current liabilities. E: current liabilities divided by current assets.

Plant assets are: A: Current assets. B: Used in operations. C: Natural resources. D: Long-term investments. E: Intangible.

Owners' equity is measured by subtracting liabilities from assets. This sentence can be described as the following equation ______. A: ASSETS - LIABILITIES + OWNER'S EQUITY B: ASSETS - LIABILITIES = OWNER'S EQUITY C: OWNER'S EQUITY = ASSETS + LIABILITIES D: OWNER'S EQUITY = LIABILITIES - ASSETS

Which of the following calculations could produce an acceptable figure for a trader's net profit for a period if no accounting records had been kept? A: Closing net assets plus drawings minus capital introduced minus opening net assets. B: Closing net assets minus drawings plus capital introduced minus opening net assets. C: Closing net assets minus drawings minus capital introduced minus opening net assets . D: Closing net assets plus drawings plus capital introduced minus opening net assets .