推 hlmomo:多謝 61.230.37.148 09/29
推 cclin0302:跟我算一樣XD 140.112.239.226 09/29
※ 引述《dotcomguy20 (烤肉賞月看美眉)》之銘言：
: ※ 引述《hlmomo (我是MOMO)》之銘言：
: : 誰可以跟我解釋一下最下面那題是要怎麼作啊
: : 我腦袋真的轉不過來耶
: : 拜託拜託教教我吧
: 我想了很久
: 那個owner investments應該是加在stockholder's equity那一項吧
: 可是接下來他給的淨利我就忘掉是什麼了...
: 不知道要不要把股東撤資(應該是吧 owner withdrawals)減掉...
: 其實我一直覺得...
: 到時候一定會跟今天的經原實習一樣...
: 同學~~這段超出範圍....
考慮會計恆等式Assets=Liabilities+Equity
在December 31,2001和December 31,2002之間是整個2002年度(During 2002)
上兩項資料都缺Equity 所以Equity的變動資料在第三項資料中可以得知
以Company A為例子:
Company A
December 31,2001:
Assets $45,000
Liabilities 23,500
(Equity) (21,500)
December 31,2002:
Assets 48,000
Liabilities 16,500(求得)
(Equity) (31,500)
During 2002:
Owner investments 5,000
Net Income 7,500
Owner withdrawals 2,500
(2002的總Equity) (10,000)
可以觀察得知:
31,500-21,500=10,000
以此作驗算
以上是小生的看法 僅供參考
如果有錯請告知更正^^
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