开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Lily · 2020年10月13日

问一道题:NO.PZ2018062004000015

问题如下:

A part of Beta Corporation’s financial statement is shown below:

Assets at the end of year 2015: $5,000

Revenues in this year: $1,750

Expenses in this year: $1,200

Distributions to owners: $250

Retained earnings at the end of year 2014: $2,000

Contributed capital at the end of year 2015: $800

The liabilities of Beta Corporation at the end of year 2015 should be:

选项:

A.

$2,200

B.

$4,300

C.

$1,900

解释:

C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retained earnings at the end of year 2015=Retained earnings at the beginning+ net income -distribution = $2,000 + $550 - $250= $2300. owners’ equity = retained earnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900.

请问这里的distribution指的是什么,知识点的出处是哪里呢?

1 个答案

Olive_品职助教 · 2020年10月13日

嗨,从没放弃的小努力你好:


distribution指的是给股东的分红。

基础班讲义第60页的例题有用到这个表述。


-------------------------------
努力的时光都是限量版,加油!


  • 1

    回答
  • 0

    关注
  • 404

    浏览
相关问题

NO.PZ2018062004000015 问题如下 A part of Beta Corporation’s financistatement is shown below:Assets the enof ye2015: $5,000Revenues in this year: $1,750Expenses in this year: $1,200stributions to owners: $250Retaineearnings the enof ye2014: $2,000Contributecapitthe enof ye2015: $800The liabilities of Beta Corporation the enof ye2015 shoulbe: $2,200 B.$4,300 $1,900 C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retaineearnings the enof ye2015=Retaineearnings the beginning+ net income -stribution = $2,000 + $550 - $250= $2300. owners’ equity = retaineearnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900. Retaineearnings the enof ye2014请问前一年末的Retaineearnings 一定是第二年初的吗

2023-01-05 04:32 1 · 回答

NO.PZ2018062004000015 问题如下 A part of Beta Corporation’s financistatement is shown below:Assets the enof ye2015: $5,000Revenues in this year: $1,750Expenses in this year: $1,200stributions to owners: $250Retaineearnings the enof ye2014: $2,000Contributecapitthe enof ye2015: $800The liabilities of Beta Corporation the enof ye2015 shoulbe: $2,200 B.$4,300 $1,900 C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retaineearnings the enof ye2015=Retaineearnings the beginning+ net income -stribution = $2,000 + $550 - $250= $2300. owners’ equity = retaineearnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900. 如题

2022-09-10 22:35 1 · 回答

NO.PZ2018062004000015问题如下A part of Beta Corporation’s financistatement is shown below:Assets the enof ye2015: $5,000Revenues in this year: $1,750Expenses in this year: $1,200stributions to owners: $250Retaineearnings the enof ye2014: $2,000Contributecapitthe enof ye2015: $800The liabilities of Beta Corporation the enof ye2015 shoulbe:$2,200B.$4,300$1,900C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retaineearnings the enof ye2015=Retaineearnings the beginning+ net income -stribution = $2,000 + $550 - $250= $2300. owners’ equity = retaineearnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900.但是在题目中给的信息里面没有说是vin而是stributions to owners, 那我能否理解说 vin= stributions to owners??

2022-04-03 20:30 1 · 回答

NO.PZ2018062004000015 $4,300 $1,900 C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retaineearnings the enof ye2015=Retaineearnings the beginning+ net income -stribution = $2,000 + $550 - $250= $2300. owners’ equity = retaineearnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900. 题目应该有问题,题目已经明确写了retain earning of the en不是beginning

2022-03-11 22:00 1 · 回答

NO.PZ2018062004000015 请问什么是stribution、to、owner?

2021-02-15 12:15 1 · 回答