Principles of Financial Accounting · 免费预览
编制利润表、所有者权益表和资产负债表
编制这三张报表遵循固定惯例：采用三行式表头、按顺序排列的各栏以及严格的加下划线规则。爆米花店的例子说明了这一点：收入85,000美元，由此得出净利润5,800美元，期末所有者权益16,850美元，资产负债表借贷平衡，金额为18,700美元。
1. The elements become the statements
The elements become the statements
2. Preparing the income statement
Preparing the income statement
3. Preparing the statement of owner's equity
Preparing the statement of owner's equity
4. Preparing the balance sheet and checking the balance
Preparing the balance sheet and checking the balance
5. Net income calculation
A shop reports revenue of 85,000 dollars and total expenses of 79,200 dollars for June. What is net income?
6. Ending equity calculation
A new sole proprietorship earns net income of 5,800 dollars during its first month. The owner invests 12,500 dollars and withdraws 1,450 dollars. What is the ending capital balance?
7. The balance sheet check
A balance sheet shows total assets of 18,700 dollars and total liabilities of 1,850 dollars. What must total equity be for the statement to balance?
8. Heading conventions
Which heading line is correct for a balance sheet prepared at the end of June?
9. Total expenses
A shop's June expenses are 22,800, 17,300, 10,700, 24,000, 4,100, and 300 dollars. Compute total expenses in dollars, number only.
10. Accounts that signal liabilities
Which single word appearing in an account title most reliably signals that the account is a liability? Give the word.