流动资产是指变现或耗用期限在（ ）的资产。
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7 .下列不属于所有者权益要素的是（ ）。
A 实收资本 B 资本公积 C 盈余公积 D 主营业务收入
8 .下列等式中正确的有（ ）。
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9 .“资产＝负债＋所有者权益”，这一会计等式是（ ）。
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10 .下列各项中，对收入特征表述正确的有（ ）。
A 收入是企业在日常活动中产生的 B 收入包括本企业经济利益的流入和代收的款项 C 收入会导致所有者权益增加，与所有者投入资本无关 D 收入可能表现为资产的增加，也可能表现为负债的增加
