题目

请问这几个英文的会计题怎么解答呢
1 At the beginning of the year,Hernandez Company had total assets of $873,000 and total liabilities of $500,000.Answer the following independent questions.
(a) If total assets increased $150,000 during the year and total liabilities decreased $80,000,what is the amount of owner's equity at the end of the year?
(b) During the year,total liabilities increased $100,000 and owner's equity decreased $70,000 What is the amount of total assets at the end of the year?
(c) If total assets decreased $80,000 and owner's equity increased $121,000 during the year,what is the amount of total liabilities at the end of the year?
2 Lily Company had the following assets and liabilities on the dates indicated.
December 31 Total Assets Total Liabilities
2007 $405,000 $250,000
2008 $480,000 $306,000
2009 $620,000 $401,000
Lily began business on January 1,2007,with an investment of $116,000.
Instructions
From an analysis of the change in owner's equity during the year,compute the net income (or loss) for the following situations.(If the amount is a net loss,put parentheses around the amount.For example,if net loss of $4,000,enter (4,000).)
(a) 2007,assuming Lily's drawings were $19,000 for the year.
(b) 2008,assuming Lily made an additional investment of $56,000 and had no drawings in 2008.
(c) 2009,assuming Lily made an additional investment of $18,000 and had drawings of $30,000 in 2009.
第一题的答案是603,000
还有就是第2题的最后一题不是27,000
麻烦您帮我再算一下好么

提问时间：2020-10-11

答案

1
(a) the amount of owner's equity at the end of the year is $443,000,which is compute as follows:
Beginning assets 87300 + increases of assets 15000 + beginning liabilities + increases of liabilities 80000 = 443000;
(b) the amount of total assets at the end of the year is computed as:
beginning equity 373,000 - decreases of equity 70,000 + beginning liabilities 500,000 + increases of liability 100,000 = 903,000
(c) the amount of total liabilities at the end of the year is computed as:
total assets decreases 80,000 + beginning assets 87300 - owner's equity increases 121,000 - beginning equity 373000 = 459,000
2
(a) net income = ending equity - beginning equity + drawings = (405,000 - 250,000) - 116,000 + 116,000 = 58,000;
(b) net income = ending equity - beginning equity - additional investment = (480,000 - 306,000) - (405,000 - 250,000) - 56,000 = -37,000,or net loss (37,000);
(c) net income = ending equity - beginning equity - additional investment = (620,000 - 401,000) - (480,000 - 306,000) - 18,000 = 27,000;