问题
单项选择题
编制资产负债表所依据的会计等式是（）。
A.资产=权益
B.资产=负债+所有者权益
C.资产=负债+所有者权益+利润
D.收入-费用=利润
答案
参考答案：B
解析：
资产负债表是根据"资产=负债+所有者权益"会计等式编制而成的。
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编制资产负债表所依据的会计等式是（）。
A.资产=权益
B.资产=负债+所有者权益
C.资产=负债+所有者权益+利润
D.收入-费用=利润
参考答案：B
解析：
资产负债表是根据"资产=负债+所有者权益"会计等式编制而成的。
One afternoon, many years ago, I went to pick up my mother from work. I got there a little early so I 1 the car by the roadside and waited for her. As I looked 2 the car window, there was a small park where I saw a little boy, around two years old, 3 freely on the grass as his mother watched from a short 4 . The boy had a big smile on his face 5 he had just been set free from some sort of 6 . The boy would then fall to the grass, 7 , and without hesitation or without looking back at his mother, run as fast as he could again, still with a 8 on his face. Kids, when they fall down, don't view their falling down as failure, but 9 , they treat it as a learning experience. They try and try again until they 10 . While I was touched by the boy's persistence, I was 11 touched by the manner in which he ran. With each attempt, he looked so 12 and so natural — no signs of fear, nervousness, or of being discouraged. His only 13 was to run freely and to do it as effectively as he could. He was just being a 14 — just being himself—being completely in the moment. He was not looking for 15 or was not worrying about whether 16 was watching. He didn't seem to be bothered by the fact that maybe someone would see him 17 and that it would be 18 if he did fall. No, all that 19 to him was to accomplish the task, to feel the experience of running fully and freely. I learned a lot from that 20 and experience, and have successfully brought that lesson with me in my many pursuits（追求) in life.
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