Question

美国会计的几个题目，麻烦帮忙解释一下。实在不懂啊，跪谢！！

At
31stDecember 2011 the accounting records of Elaine Corporation contain
the following items, shown here in alphabetical order (all figures
are in $) How much is Capital Stock?

Accounts
Payable

8,000

Accounts
Receivable

20,000

Building

84,000

Capital
Stock

?

Cash

31,000

Equipment

60,000

Land

120,000

Notes
Payable

94,000

Retained
Earnings

84
000

答案是 129000

Answer 1

capital stock就是这个公司市值多少
在整个列表里面，公司的财产就+，公司欠的（payables）就-。

Accounts Payable
- 8,000

Accounts Receivable
+ 20,000

Building
+84,000

Cash
+31,000

Equipment
+60,000

Land
+120,000

Notes Payable
- 94,000

RetainedEarnings （应该分红给股东的钱，公司暂留着，也是欠的）
- 84，000

这样算下来就是你的答案了。

Answer 2

Assets = Liabilities + Owner’s Equity

Owner’s Equity = Assets – Liabilities

Also, Owner’s Equity = Capital Stock + Retained Earnings

So,
Capital Stock = Assets – Liabilities - Retained Earnings

Capital Stock = (20000+84000+31000+60000+120000)-(8000+94000)-84000
=129000

希望对你有帮助！ :D