注會英語練習題（一）

來源: 讀者上傳編輯： 2009/10/08 11:17:17　　字體：大小

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　　Financial information related to the sole proprietorship of Tina Pierce Interiors for March and April of the current year is as follows：

（a） Prepare balance sheets for Tina Pierce Interiors as of March31 and as of April30 of the current year.這里沒有疑問，Total assets March31=7900， Total assets April30=9950.

（b） Determine the amount of net income for April， assuming that the owner had made no additional investments or withdrawals during the month.這題答案是2050，我做出來是：Net income＝Capital April30 - Capital March31= （9950-690）-（7900-430）=1790.

（c） Determine the amount of net income for April， assuming that the owner had made no additional investments and had withdrawn$2500 during the month. 這題答案是4550，我做出來是：Net income＝1790+2500=4290.

責任編輯：zoe

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