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函菁 asked in 商業與財經個人理財 · 1 decade ago

初級會計的簡單問題

Meader Company had assets of $140000 and liabilities of $60000 at the beginning of the year,and assets of $200000 and liabilities of $70000 at the end of the year. During the year, there was an investment of $20000 in the business,and withdrawals of $24000 were made. What amount of net income did Meader Company earn during the year?

煩請用中文回答 非常謝謝

2 Answers

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  • Anonymous
    1 decade ago
    Favorite Answer

    asset 變更 為 +6,0000

    其中一個 +1,0000 是因為 Liabilities +1,0000

    所以現在變成 +5,0000

    其中的 +2,0000 是從別人放錢到公司裡面

    所以剩下 +3,0000

    因為老闆從公司拿出了 2,4000

    所以 額數變為 +5,4000

    所以今年的種收入為 5,4000

    另一種算法

    看一開始的 Owner's equity = 14,0000 - 6,0000 = 8,0000

    年底的 Owner's Equity = 20,0000 - 7,0000 = 13,0000

    總變更是 13,0000 - 8,0000 = 5,0000

    總變更 = 收入 + 投資 - 抽錢回去

    5,0000 = 收入 + 2,0000 - 2,4000

    5,0000 - 2,0000 + 2,4000 = 收入

    5,4000 = 收入

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  • 1 decade ago

    期初股東權益=140,000-60,000=80,000

    期末股東權益=200,000-70,000=130,000

    本期淨益=130,000-80,000=50,000

    p.s.假設該公司已結帳且損益已結轉至保留盈餘.

    Source(s): 自己
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