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yuqijeffery · 2021年02月15日

请问什么是distribution、to、owner？

  1. CFA I
  2. FRA

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.

请问什么是distribution、to、owner？

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1 个答案

Olive_品职助教 · 2021年02月15日

嗨，爱思考的PZer你好：


distribution to owners中的owners指的是股东，distribution意思是分配、分发。

所以指的是把利润分给股东，也就是分红。


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