Question

帮我解答一个很基础的会计题目？

1. Johnny's Car Repairs had total assets of $60,000 and total liabilities of $40,000 at the beginning of the year. During the year the business recorded $100,000 in revenues, $55,000 in expenses, and dividends of $10,000 were distributed. Equity at the end of the year is:
a. $55,000.
b. $35,000.
c. $65,000.
d. $45,000.
e. None of the above is correct.

翻译：xxx公司的总资产为$60,000，年初的总负债为$40,000。在这一年里，公司录得收入$100,000，支出%55,000美元，分红$ 10,000。年末权益为?

谢谢了

Answer 1

选a 资产等于负债加权益，期初权益的资产-负债等于20000，本年净利润=100000-55000-10000=35000，转入留存收益，期末权益合计为20000+35000=55000

Answer 2

年末权益=资产-负债+收入-支出-分红=60000-40000+100000-55000-10000=55000

Answer 3

年初所有者权益为：
60000-40000=20000
年末未分配利润增加：
100000-55000-10000=35000
年末所有者权益为：
20000+35000=55000

选a选项。
个人观点，仅供参考。