Question

Kuromi's note

這是會計學的問題，誰可以解答一下🥹全部看不懂

E 2-5
LO1
LO2
Computing Elements of Equity
From the information provided, determine:
1. The amount of retained earnings at December 31. 70000
2.
The amount of revenues for the period. 74000 期初+收入一費用一股利=期末
Totals
Current assets
All other assets
Liabilities
Capital stock
Retained earnings
Additional data:
Expenses for the period were $55,000.
Dividends paid were $9,000.
Capital stock increased by $20,000 during the period.
¼ RE 60000
427
74000
January 1
December 31
$ 15,000
240,000
$ 25,000
220,000
125,000
70,000
60,000
85,000
?
A=L+E
25000+220000 = 85000+CS+
R/E
70000
70000
+
20000
費用 55000
股利 9000
12/31 RE 70000

Answer 1

伊比鴨鴨

一、 相關會計公式與觀念
​基本會計恆等式：資產 (Assets) = 負債 (Liabilities) + 權益 (Equity)
​期末總權益之組成：期末總權益 = 期末股本 (Capital stock) + 期末保留盈餘 (Retained earnings)
​保留盈餘變動公式：期初保留盈餘 + 本期收入 (Revenues) - 本期費用 (Expenses) - 本期股利 (Dividends) = 期末保留盈餘
​二、 計算步驟與說明
​求解「12 月 31 日的保留盈餘 (Retained earnings at December 31)」
​步驟 (1) 計算期末總資產：
期末總資產 = 流動資產 + 其他資產 = 25,000 + 220,000 = 245,000
​步驟 (2) 計算期末總權益：
根據 A = L + E，可推導出 E = A - L：
期末總權益 = 期末總資產 - 期末負債 = 245,000 - 85,000 = 160,000
​步驟 (3) 計算期末股本：
期末股本 = 期初股本 + 期中增加股本 = 70,000 + 20,000 = 90,000
​步驟 (4) 導出期末保留盈餘：
期末總權益 = 期末股本 + 期末保留盈餘
160,000 = 90,000 + 期末保留盈餘
期末保留盈餘 = 160,000 - 90,000 = 70,000
​解答 1：The amount of retained earnings at December 31 is 70,000.
​求解「本期收入 (Revenues for the period)」
​步驟 (1) 代入保留盈餘變動公式：
期初保留盈餘 + 本期收入 - 本期費用 - 本期股利 = 期末保留盈餘
60,000 + 本期收入 - 55,000 - 9,000 = 70,000
​步驟 (2) 化簡左側已知常數：
60,000 - 55,000 - 9,000 = -4,000
本期收入 - 4,000 = 70,000
​步驟 (3) 移項倒推本期收入：
本期收入 = 70,000 + 4,000 = 74,000
​解答 2：The amount of revenues for the period is 74,000.