Question

小萱

會計求解
沒有保留盈餘是不是計算不了淨收入

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kkeeper 1y. Sancu
M013Uuog) Uyma Dr Sa  Mi         啟
Llabilities
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apital一+
唔            Share Ca
8           Wi
 0    Retained em               !
8                W000    Aceeounts pmyu ble
5  績               1     Acegunts recelv0           同:
Di           5000 人
Totnlequity and lt ilit
7   1
ce5,00(

instructions

sition,
wxreet statement Of hima   aposI

的                         ancli
了-                                                gfollowing finar
二 has compiled the fol    g
ing ground in theLake District, has compl
EII4(LO 5) Bear Park Ltd.,aCamp

  

information as of December 31, 2020                 下 60.0(
              Notes payable                     ,
Revenues during 2020一camping fees      f140.000       es during 2020          150,
Revcnucs during 2020一general Store          47,000                   nhand                   2,S0
A         ble                IIO00 讓 uppl so4     還        20,00r
 是二人  ke                         全      Share capital一ordinary
axh on han                                20,              交加
Original cost of equipment                        105,500         Ruained.s85u
140,000

Fair vaJuc of equjpment

Instructions
\泡 Delermine Bear Park's net ineome for 2020. IN  9
  Prepare a statement Of financial position for Bear Park Ltd-

 

as ofDecember 31, 2020-

LI5 fto 5) Presented below js financial information related to the 2020 operations of Delgado

ruises SA

Maintenance and repairs expense                     RS$ 97,000
Urilites expense                                                  10,000
Sajaries and wages expense                                144,000
Adyvertjsing expenSe                                               3,500
Ticket revenue                                                   342,000

 

Ouher comprehensive income                               4,200

tructions

are he 2020 jncome statement and comprehensive income statement for

Answer 1

朱珮毅

同學您好！
是可以的，就算沒有保留盈餘
140000+47000-150000=37000
因為net income的計算，不包含保留盈餘
而是計算完後，計入保留盈餘

初級會計學