ACCA考试《F3财务会计》讲义辅导21.docVIP

ACCA考试《F3财务会计》讲义辅导21 本文由高顿ACCA整理发布，转载请注明出处 15.2 Net assets approach Accounting equation: 　　Capital Net assets 　　Movements in capital during the accounting period: 　　Opening capital + Capital injections + Profit – Drawings Closing capital 　　Therefore: 　　Increase net assets Capital injection + Profit – Drawings 　　Jenna’s statement of financial position shows the company’s net assets at December 31 2008 as $2,000; net assets at December 31 2009 as $8,798. In the year her drawings totaled $ 14,600 and she introduced additional capital of $2,900. 　　What is Jenna’s net profit of loss for the year A.$4902 loss 　　B.$18,498 loss 　　C.$4,902 profit 　　D.$18,498 profit 　　Solution is D. 　　Since Increase net assets Capital injection + Profit – Drawings 　　So 8,798- 2,000 2,900 + profit – 14,600 　　Profit 6,789 -2,900 +14,600 18,498 高顿财经ACCA