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注会英语练习题(一)

时间:2010-1-2 16:50:37 | 信息来源:

  Financial information related to the sole proprietorship of Tina Pierce Interiors for March and April of the current year is as follows:

(a) Prepare balance sheets for Tina Pierce Interiors as of March31 and as of April30 of the current year.这里没有疑问,Total assets March31=7900, Total assets April30=9950.

(b) Determine the amount of net income for April, assuming that the owner had made no additional investments or withdrawals during the month.这题答案是2050,我做出来是:Net income=Capital April30 - Capital March31= (9950-690)-(7900-430)=1790.

(c) Determine the amount of net income for April, assuming that the owner had made no additional investments and had withdrawn$2500 during the month. 这题答案是4550,我做出来是:Net income=1790+2500=4290.

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