2. The company returns 100 euros of capital to partners

A. 100 Cash in banks to 100 Capital.

B. 100 Public Relations Spending to 100 Capital.

C. 100 Capital to 100 Expenses.

D. 100 Capital to 100 Cash in banks.

3. The balance sheet reflects

A. The list of a companys rights to receive payment and obligations to pay on a specific date.

B. The income and expenditure for a period.

C. The cash flow statements.

D. The assets of the company exclusively.

4. Unlike expenditure, assets

A. Never go through the income statement.

B. Are not really necessary for the activity.

C. Represent the long-term revenue of the company.

D. Pass through the income statement using accounting depreciation.