会计英语问题

Question

Atlantic Corporation reported the following amounts at the end of the first year of
operations: contributed capital $100,000; sales revenue $400,000; total assets $300,000;$20,000 dividends; and total liabilities $160,000. Retained earnings and total expenses would be （A）

A. retained earnings $40,000 and expenses $340,000.
B. retained earnings $60,000 and expenses $320,000.
C. retained earnings $140,000 and expenses $240,000.
D. retained earnings $160,000 and expenses $220,000.

翻译如下：

大西洋公司在第一年结束时报告了以下数额：捐款100，000美元；销售收入400，000美元；总资产300，000美元；股息20，000美元；以及总负债160，000美元。留存收益和总费用将为（a）

A.留存收益40，000美元和费用340，000美元。
B.留存收益60，000美元和费用320，000美元。
C.留存收益140，000美元和费用240，000美元。
d.留存收益160，000美元，费用220，000美元。

求告推断思路

Answer 1

assets = liabilities + owner's equity, owner's equity = capital + retained earning, 所以 retained earning = 300,000-160,000-100,000 = 40,000
又因为dividend 不属于expense , 同时 revenue and expense account will be closed to the retained earning account, 所以 retained earning = revenue - expense - dividend 所以expense = 400,000- 40,000 - 20,000 = 340,000