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习题二 (一) 目的:练习会计要素之间的相互关系。 (二)资料:中南公司 20 × 8 年 12 月 31 日的资产、负债和所有者权益的情况如下表所示: 中南公司财务状况 单位:元 资 产 金 额 负债及所有者权益 金 额 库存现金 2 000 短期借款 10 000 银行存款 27 000 应付账款 32 000 应收账款 35 000 应交税费 9 000 原材料 52 000 长期借款 61 000 长期股权投资 60 000 实收资本 240 000 固定资产 200 000 资本公积 24 000 合 计 376 000 合 计 376 000 (三)要求:分别计算中南公司 20 × 8 年 12 月 31 日的流动资产与流动负债总额。
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