Question

我在国外学会计,这简单的题我也不会,帮我~

题目:show extracts from the balance sheet of a company after each of the following transactions:
A,the issue of 75000shares at an issue price of $0.75,$0.5 being payable immediately

B,after the final call of $0.25 per share

答案是这个:可我连看也看不懂
A Net assets
Cash 37500 (这是什么,怎么得的)

Shareholders' equity
share capital $37500 (这又是什么意思)
(75000 ordinary shares issued at $0.75-called to $0.5)(这又是什么意思)

B.net assets
cash 56250 (天知道这个数怎么来的)

shareholders'equity
share capital $56250
(75000$0.75ordinary shares fully paid) (更不懂这是什么)

这个表为什么由net assets cash shareholder's equity
share capital 组成,头痛!

Answer 1

balance sheet reports values of assets,liabilities and owner's equity at a given date

因为交易A中出券方只要求$0.5的即付款，所以在交易A结束后,资产只有75000 X $O.5=$37500，因而购券方此时所能支配的资产净值仅为$37500
当交易B进行完毕后，票面价格已被全部支付，票面示值即为资产 75000 X $O.75=$56250,此时购券方所能支配的资产净值自然也升为了$56250

此表（Balance sheet）由于未有债务因素的介入因此只含有资产（net assets）同资产净值（shareholders' equity）两项内容。至于现金（cash）同股本（share capital）,仅是之前所述两项内容的具体分列子项。