Over a period of time, if total assets increased by $26 000 and total liabilities increased by $6 000, then owner’s equity would

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问题 Over a period of time, if total assets increased by $26 000 and total liabilities increased by $6 000, then owner’s equity would be increased by______.

选项 A、$32 000
B、$25 000
C、$7 000
D、$20 000

答案D

解析 答案为D项。根据会计等式,所有者权益=资产一负债,本题指出的所有者权益的增加额=$26 000一$6 000=$20 000,故选D项。
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