下载掌阅APP，畅读海量书库
立即打开
■ Learning Objectives
·Define a statement of financial position．
·Understand that a statement of financial position is prepared from the remaining balances in the trial balance after preparation of the trading and profit and loss account（the statement of profit or loss）．
·Explain the meaning of the terms： non-current assets， current assets， current liabilities， and non-current liabilities．
·Know which items appear in the owner's capital account．
·Prepare a statement of financial position using two structures of presentation．