Amy
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Amy 發問時間： 社會與文化語言 · 7 年前

# 股東權益變動會計處理

Allen Marks is the sole stockholder of Great Marks Company. As at December 31, 2013, Great Marks Company has assets of \$940,000 and liabilities of \$300,000. During 2014, Allen Marks purchased an additional \$73,000 of capital stock and received \$33,000 in cash dividends from the business. What is the amount of net income of Great Marks Company during 2014, assuming that as of December 31, 2014, assets were \$995,000, and liabilities were \$270,000?

ANS:45000

### 2 個解答

• 7 年前
最佳解答

版大您好：

Allen Marks is the sole stockholder of Great Marks Company. As at December 31, 2013, Great Marks Company has assets of \$940,000 and liabilities of \$300,000. During 2014, Allen Marks purchased an additional \$73,000 of capital stock and received \$33,000 in cash dividends from the business. What is the amount of net income of Great Marks Company during 2014, assuming that as of December 31, 2014, assets were \$995,000, and liabilities were \$270,000?

翻譯：Allen Marks為Great Marks Company的股東，於2013年12月31日，Great Marks Company帳上資產為94萬，負債為30萬。於2014年，股東Allen Marks又額外花7萬3千元買進Great Marks Company股票，也收到貴公司所發放的現金股利3萬3千元。

試問：設Great Marks Company公司2014年12月31日資產為\$995,000，負債為\$270,000，試問Great Marks Company2014年的淨利為多少?

解： 會計方程式→ 資產=負債+股東權益

步驟一： 2013年的 資產94萬=負債30+股東權益X ((因此得知2013年業主權益為64萬))

步驟二：股東於2014年買進股票共花費7萬3千元，公司又發放現金股利3萬3千元，因此目前股東權益剩為((去年2013年的64萬+買進股票7萬3千元-發放現金股利3萬3千元=68萬元))

步驟三：仍然套用 會計方程式 → 資產=負債+股東權益 ((必須理解一個小觀念，權益也包含(收益-費損)，因為本期損益會轉到保留盈餘，保留盈餘屬於權益類科目))

期末資產995,000 = 期末負債270,000 + 股東權益(680,000+淨利Y)

因此可以求出，淨利為45000元。

希望以上對您有幫助!

• 匿名使用者
7 年前

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