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来源:百度知道 编辑:UC知道 时间:2024/07/05 20:02:38
white在第1年有总资产有870000.总欠债500000.
1.如果总资产增加150000总债务减少80000.那么所有人权益是多少?
2.如果总债务增加100000所有人权益减少70000总资产是多少?
3.如果总资产减少80000所有人权益增加12000.总债务是多少

根据A= L+OE 公式.说明下列因素对等式中的影响(a, l , oe. 三者是增加减少还是不变.purchased supplies on account 2.received cash for providing a service 3.paid expenses in cash.

IN alphabetical order below are balance sheet items for watts waters at 31 December 2007.Kim watts is the owner of Watts wafres..Prerare a balance sheet. following the format of figure 1.9

Accounts paypable $85000
Accounts receivable $72500
Cash $44000
KIm Watts , captical $31500

1、总资产870000+150000=1020000,总债务500000-80000=420000
所有者权益:1020000-420000=600000

2、总债务500000+100000=600000,所有者权益870000-500000-70000=300000
总资产:600000+300000=900000

3、总资产870000-80000=790000,所有者权益870000-500000+12000=382000
总债务:790000-382000=408000

purchased supplies on account
存货增加,应付账款增加,所有者权益不变

received cash for providing a service
销售收入增加,所有者权益增加,应交税金增加,负债增加,现金增加,资产增加

paid expenses in cash
费用增加,所有者权益减少,应交税金减少,负债减少,现金减少,自残减少

上述考虑了所得税而导致的应交税金的影响,如不考虑所得税,则负债不变

Watts wafres——Statement of financial position at 31 December

Assets
current assets
Trade receivables $72500
Cash and cash equivalents $44000

Total Assets $116500

Equity and Liabilities
Equity attributable to owners of the parent
Share capital $31500
Total Equity $31500

Current Libilitie