问题
单项选择题
某企业权益总额80万元，如果发生下列经济业务：（1）收到外单位投资8万元，存入银行；（2）用银行存款偿还企业的应付债券2万元；（3）收到到期兑现的商业汇票实得款项5万元，并存入银行，企业负债和所有者权益总额应该是（ ）。
A．87万元
B．86万元
C．91万元
D．89万元
答案
参考答案：B
搜题请搜索小程序“爱下问搜题”
某企业权益总额80万元，如果发生下列经济业务：（1）收到外单位投资8万元，存入银行；（2）用银行存款偿还企业的应付债券2万元；（3）收到到期兑现的商业汇票实得款项5万元，并存入银行，企业负债和所有者权益总额应该是（ ）。
A．87万元
B．86万元
C．91万元
D．89万元
参考答案：B
Shanghai is not only the largest seaport (港口) city and economic center of China, but also the modern and fashionable international city as well. It lies in the east of China and faces the East China Sea. With a long history, there are many interesting places in Shanghai. It is really a good place to go on vacation. Also, since it’s a modern city, Shanghai is a good place to go shopping. You can see many fashionable things there. Walking along the Nanjing Road and the Huaihai Road, you will follow the latest fashion. Come to Shanghai, please! But don’t forget to take your umbrella because it rains a lot here in Summer.
| ||||||||||||