首页
登录
职称英语
The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of t
The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of t
游客
2025-06-21
22
管理
问题
The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of the year was $65 000. During the year, the company earned revenue of $430 000 and incurred expenses of $360 000, the owner withdrew $50 000 in assets, and the balance of the Cash account increased by $10 000. At year-end, the company’s net income and the year-end balance in the owner’s capital account were, respectively______.
选项
A、$20 000 and $95 000
B、$70 000 and $95 000
C、$70 000 and $85 000
D、$60 000 and $75 000
答案
C
解析
答案为C项。本题中,净收益=收入一费用=$430000一$360000=$70000;与所有者权益数量变动有关的交易包括:①净收益增加$70 000②股东撤资$50 000。因此,年末所有者权益=$65 000+$70 000一$50 000=$85 000。故本题选C项。
转载请注明原文地址:http://tihaiku.com/zcyy/4127464.html
相关试题推荐
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
increase,engage,capital,protect,failures,fail,interests,effici
Agovernmentisfacedwithabalanceofpaymentsdeficit.Itmaytakeactionto
随机试题
Onceuponafreeapoorfarmertakingasackofwheattothemilldidnotkn
PeopleintheUnitedStateslovetheirdogsandtreatthemwell.Theyusema
Whatfractionofthetotalnumberofvotescastdidthetwowinnersreceive?[br
王老师对问问题学生不耐烦,班主任你怎么办?
系统溶剂分离法采取的溶剂,其极性顺序是A.从大到小 B.从小到大 C.先从大
《三国演义》开篇称:天下大势,分久必合,合久必分,但是这句话未必准确,因为 A
JY公司是一家私营钢构公司,公司效益不错,但员工流动性较大,公司决定起草《公司人
《双城记》中的“双城”是指( )。A、纽约 B、伦敦 C、伊斯坦布尔 D
A.止泻灵颗粒 B.小儿化毒散 C.清宣止咳颗粒 D.小儿消积止咳口服液
(2013年真题)下列经济业务中,会导致企业现金流量表中现金流量发生变化的是(
最新回复
(
0
)