2. 外语
  3. The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of the year was $65 000. During the year, the compan

The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of the year was $65 000. During the year, the compan

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问题 The balance in the owner’s capital account of ABC Co. Ltd. at the beginning of the year was $65 000. During the year, the company earned revenue of $430 000 and incurred expenses of $360 000, the owner withdrew $50 000 in assets, and the balance of the Cash account increased by $10 000. At year-end, the company’s net income and the year-end balance in the owner’s capital account were, respectively______.
选项 A、$20 000 and $95 000
B、$70 000 and $95 000
C、$70 000 and $85 000
D、$60 000 and $75 000
答案C
解析 答案为C项。本题中，净收益=收入一费用=$430000一$360000=$70000；与所有者权益数量变动有关的交易包括：①净收益增加$70 000②股东撤资$50 000。因此，年末所有者权益=$65 000+$70 000一$50 000=$85 000。故本题选C项。
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