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会计学原理 英文 分类报表
* Chapter 3 The accounting cycle * * Net Solutions Income Statement For the Year Ended December 31, 2010 Revenues: Net sales $708,255 Rent revenue 600 Total revenues $708,855 Expenses: Cost of merchandise sold $525,305 Selling expenses 70,820 Administrative expenses 34,890 Interest expense 2,440 Total expenses 633,455 Net income $ 75,400 To the statement of owner’s equity * * Chris Clark, capital, 1/1/07 $153,800 Net income for year $75,400 Less withdrawals 18,000 Increase in owner’s equity 57,400 Chris Clark, capital, 12/31/07 $211,200 Net Solutions Statement of Owner’s Equity For the Year Ended December 31, 2010 From the income statement To the balance sheet * * Liabilities Current liabilities: Accounts payable $22,420 Note payable 5,000 Salaries payable 1,140 Unearned rent 1,800 Total current liabilities $ 30,360 Long-term liabilities: Note payable (2017) 20,000 Total liabilities $ 50,360 Owner’s Equity Chris Clark, capital 211,200 Total L and OE $261,560 Net Solutions Balance Sheet December 31, 2010 Assets Current assets: Cash $52,950 Accounts receivable 91,080 Merchandise inventory 62,150 Office supplies 480 Prepaid insurance 2,650 Total current assets $209,310 Fixed assets: Land $20,000 Store equipment 21,400 Office equipment 10,850 Total fixed assets $52,250 Total assets $261,560 From the statement of owner’s equity * * Cash flows from operating activities: Cash received from customers $ 7 500 00 Deduct cash payments for expenses and payments to creditors 4 600 00 Net cash flow from operating activities 2 900 00 Cash flows from investing activities: Cash payment for acquisition
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