题目
The profit earned by a business in 20X7 was 72 ,500. The proprietor injected new capital of 8,000 during the year and withdrew goods for his private use which had cost 2,200. If net assets at the beginning of 20X7 were 101,700, what were the closing net assets?A. 35,000B. 39, 400C. 168, 400D. 180,000
The profit earned by a business in 20X7 was 72 ,500. The proprietor injected new capital of 8,000 during the year and withdrew goods for his private use which had cost 2,200. If net assets at the beginning of 20X7 were 101,700, what were the closing net assets?
A. $35,000
B. $39, 400
C. $168, 400
D. $180,000
题目解答
答案
D. $180,000
解析
步骤 1：确定期初净资产
期初净资产为101,700。
步骤 2：计算净增加额
净增加额包括利润和新注入的资本，减去业主的私人使用成本。
净增加额 = 利润 + 新注入资本 - 私人使用成本
净增加额 = 72,500 + 8,000 - 2,200
净增加额 = 78,300
步骤 3：计算期末净资产
期末净资产 = 期初净资产 + 净增加额
期末净资产 = 101,700 + 78,300
期末净资产 = 180,000
期初净资产为101,700。
步骤 2：计算净增加额
净增加额包括利润和新注入的资本，减去业主的私人使用成本。
净增加额 = 利润 + 新注入资本 - 私人使用成本
净增加额 = 72,500 + 8,000 - 2,200
净增加额 = 78,300
步骤 3：计算期末净资产
期末净资产 = 期初净资产 + 净增加额
期末净资产 = 101,700 + 78,300
期末净资产 = 180,000