質問: for the two unrelated situations below, compute the unknown amounts indicated by the letters (a) and... for the two unrelated situations below, compute the unknown amounts indicated by the letters (a) and (b). (1) (2) beginning: assets $42,000 $61,000 liabilities 18,000 24,000 ending: assets 48,000 68,000 liabilities 15,000 (b) during the year: stock issued (a) 4,000 revenues 28,000 45,000 dividends paid 5,000 3,000 expenses 16,000 37,000
回答: a) $ 2,000 b) $ 22,000 working: a. ending equity = beginning equity + stock issued + revenue - expenses -dividends paid [48000-15000] = [42000-18000] + stock issued + 28000 - 16000 - 5000 33000 = 31000 + stock issued stock issued = $ 2000 [33000-31000] b. ending liabilities = ending assets - ending equity ending liabilities = 68000 -{ [beginning equity + stock issued + revenue - expenses -dividends paid ] ending liabilities = 68000 -{ [61000-24000] + 4000+45000-37000-3000]} ending liabilities = 68000 -46000 = 22000