Question

请问这2个英文的会计题怎么解答？谢谢！

Marilu Company began the year with equity of $75,000. During the year, Marilu issued additional ordinary shares in exchange for cash of $105,000, recorded expenses of $300,000, and paid dividends of $20,000. If Marilu's ending equity was $230,000, what was the company's revenue for the year?
Nguyen Company began the year with equity of $434,000. During the year, Nguyen issued ordinary shares for $588,000, recorded expenses of $1,680,000, and paid dividends of $112,000. If Nguyen's ending equity was $1,062,000, what was the company's revenue for the year?

Answer 1

第一题：
要弄清楚各笔款项对Equity的作用是增加还是减少，我用加号和减号分别表示增加Equity和减少Equity，如下

Beginning equity 75,000 （期初权益）
+Cash from ordinary shares + 105,000 （发行普通股，收入现金）
- Expenses - 300,000 （支出）
- Dividends - 20,000 （支付股利）
+ Revenue + R (设营收为R) （营业收入）
= Ending equity = 230,000 （期末权益）

即 75,000+105,000-300,000-20,000+R = 230,000
求出R=$370,000，因此该年营收为370,000美元。

第二题：
同第一题，如下
Beginning equity 434,000 （期初权益）
+Cash from ordinary shares + 588,000 （发行普通股，收入现金）
- Expenses - 1,680,000 （支出）
- Dividends - 112,000 （支付股利）
+ Revenue + R (设营收为R) （营业收入）
= Ending equity = 1,062,000 （期末权益）

即 434,000+588,000-1,680,000-112,000+R = 1,062,000
求出R=$1,832,000，因此该年营收为1,832,000美元。