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

請解釋題意,並寫出試算過程,謝!

2 個解答

評分
  • 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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