[經(jīng)濟(jì)學(xué)]financeconceptchap-展示頁
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【正文】 tement of Cash Flows P1 133 Net ine is the difference between Revenues and Expenses. R e v e n u e s : C o n s u l t i n g r e v e n u e 3 , 0 0 0$ E x p e n s e s : S a l a r i e s e x p e n s e 800 N e t i n c o m e 2 , 2 0 0$ S c o t t C o m p a n yI n c o m e S t a t e m e n tF o r M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 9The ine statement describes a pany’s revenues and expenses along with the resulting ine or loss over a period of time due to earnings activities. Ine Statement P1 134 The ine of $2,200 increases Retained Earnings by $2,200. R e t a i ne d E a r ni ng s , D e c . 1 , 2 0 0 9 $ P l us : N e t i nc om e 2 , 2 0 0 Le s s : D i v i de nd s 500 R e t a i ne d E a r ni ng s , D e c . 3 1 , 2 0 0 9 1 , 7 0 0$ S c ot t C om pa nyS t a t e m e nt of R e t a i ne d E a r ni ng sFo r M on t h E nd e d D e c e m be r 3 1 , 2 0 0 9 R e v e n u e s : C o n s u l t i n g r e v e n u e 3 , 0 0 0$ E x p e n s e s : S a l a r i e s e x p e n s e 800 N e t i n c o m e 2 , 2 0 0$ S c o t t C o m p a n yI n c o m e S t a t e m e n tF o r M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 9Statement of Retained Earnings P1 135 C a s h 9 , 7 0 0$ A c c o u n t s p a y a b l e 1 , 2 0 0$ S u p p l i e s 1 , 2 0 0 N o t e s p a y a b l e 4 , 0 0 0 E q u i p m e n t 1 6 , 0 0 0 T o t a l l i a b i l i t i e s 5 , 2 0 0 C o m m o n s t o c k 2 0 , 0 0 0 R e t a i n e d e a r n i n g s 1 , 7 0 0 T o t a l a s s e t s 2 6 , 9 0 0$ T o t a l l i a b i l i t i e s a n d e q u i t y 2 6 , 9 0 0$ E q u i t yA s s e t s L i a b i l i t i e s S c o t t C o m p a n yB a l a n c e S h e e tD e c e m b e r 3 1 , 2 0 0 9The Balance Sheet describes a pany’s financial position at a point in time. Balance Sheet R e t a i ne d E a r ni ng s , D e c . 1 , 2 0 0 9 $ P l us : N e t i nc om e 2 , 2 0 0 Le s s : D i v i de nd s 500 R e t a i ne d E a r ni ng s , D e c . 3 1 , 2 0 0 9 1 , 7 0 0$ S c ot t C om pa nyS t a t e m e nt of R e t a i ne d E a r ni ng sFo r M on t h E nd e d D e c e m be r 3 1 , 2 0 0 9P1 136 C a s h f l o w s f r o m o p e r a t i n g a c t i v i t i e s : C a s h r e c e i v e d f r o m c l i e n t s 3 , 0 0 0$ P u r c h a s e o f s u p p l i e s ( 1 , 0 0 0 ) C a s h p a i d t o e m p l o y e e s ( 8 0 0 ) N e t c a s h p r o v i d e d b y o p e r a t i n g a c t i v i t i e s 1 , 2 0 0$ C a s h f l o w s f r o m i n v e s t i n g a c t i v i t i e s : P u r c h a s e o f e q u i p m e n t ( 1 5 , 0 0 0 ) N e t c a s h u s e d i n i n v e s t i n g a c t i v i t i e s ( 1 5 , 0 0 0 )
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