Financial Accounting 問題一條（10分)

kwan

2009-01-30 8:17 pm

我想問下
係stockholders' equity changes in years 呢一part度
究竟可以點搵返
additional investment
dividends
total revenues
total expenses

我係本書度見到有條甘ge問題
百思不得其解佢點計返條數出來
所以請大家賜教一下

financial statement 如下
Company ACompany BCompany C
January 1, 2009
Assets 80000 90000 124000
Liabilities 50000 40000 75000
Stockholders’ equity 30000 50000 49000

December 31,2009
Assets 95000 117000 180000
Liabilities 55000 72000 80000
Stockholders’ equity 40000 45000 100000

Stockholder’s equity changes in years
Additional investment 5000 8000 10000
Dividends 10000 28000 12000
Total revenues 350000 400000 431000
Total expenses 335000 385000 360000

我宜家就係從以上個表度

唔知點搵返紅色ｄ數字點樣計返出來
希望大家可以教我點計
ｔｈａｎｋ　ｙｏｕ！

更新1:

http://www.sendspace.com/file/lsxbuk 由於上面個financial statement 走哂位我upload左一份比大家參考

回答 (1)

Edward Y

2009-01-31 9:54 am

✔ 最佳答案

Formula:
If:
E=change in equity
I=change in investment
R=change in total revenues
X=change in total expenses
D=change in dividends
Then:
E=I+R-X-D

For Company 1: I=unknown, E=40000-30000=10000, D=10000, R=350000, X=335000,
therefore, based on the above formula of E=I+R-X-D,
I = E - R + X + D = 10000 - 350000 + 335000 + 10000 = 5000

For Company 2: D=unknown, E=45000-50000= -5000, I=8000, R=400000, X=385000,
therefore, based on the above formula of E=I+R-X-D,
D = I - E + R - X = 8000 - (-5000) + 400000 - 385000 = 28000

For Company 3: R=unknown, E=100000-49000= 51000, I=10000, D=12,000, X=360000,
therefore, based on the above formula of E=I+R-X-D,
R = E - I + X + D= 51000 - 10000 + 360000 + 12000 = 413000
***你的紅色字是 431000, 會不會是打錯了呢？

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