题目
(b) The following is a balance sheet of Russell Co.at 31 Dec.20x1
Russell Co.
Balance sheet as at 31 Dec.20x1
$ $
Current assets
Cash at bank 12,000
Trade debtors 18,000
Inventory 23,000
53,000
Non-current assets
Motor vehicles 19,000
Machinery 30,000
Freehold premises 110,000
159,000
212,000
Current liabilities
Trade creditors 37,000
Non-current liabilities
Loan 50,000
Capital
Opening balance 50,000
Add Revaluation gain 65,000
Add Profit 14,000
129,000
Less Drawings 4,000
125,000
212,000
During 20x1,the following transactions took place
Inventory totaling $100,000 was bought on credit.
The owner withdraw capital in the form of cas$50,000 for own use.
Trade debtors totaling $80,000 was received.
A motor vehicle was bought for $220,000 cash,the business expected to Use the vehicle for 5 years and the residual value is $20,000.The
Russell Co.
Balance sheet as at 31 Dec.20x1
$ $
Current assets
Cash at bank 12,000
Trade debtors 18,000
Inventory 23,000
53,000
Non-current assets
Motor vehicles 19,000
Machinery 30,000
Freehold premises 110,000
159,000
212,000
Current liabilities
Trade creditors 37,000
Non-current liabilities
Loan 50,000
Capital
Opening balance 50,000
Add Revaluation gain 65,000
Add Profit 14,000
129,000
Less Drawings 4,000
125,000
212,000
During 20x1,the following transactions took place
Inventory totaling $100,000 was bought on credit.
The owner withdraw capital in the form of cas$50,000 for own use.
Trade debtors totaling $80,000 was received.
A motor vehicle was bought for $220,000 cash,the business expected to Use the vehicle for 5 years and the residual value is $20,000.The
提问时间:2020-07-17
答案
二)以下是资产负债表的罗素公司在12月31日20x1
罗素有限公司
资产负债表,截至12月31日20x1
元元
流动资产
在银行的现金12000
贸易应收账款18000
存货23000
53000
非流动资产
汽车19000
机械30000
保有处所110000
罗素有限公司
资产负债表,截至12月31日20x1
元元
流动资产
在银行的现金12000
贸易应收账款18000
存货23000
53000
非流动资产
汽车19000
机械30000
保有处所110000
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