A business has net assets of $60,000 at the beginning of the year and $85,000 at the end of the year. Drawings were $17,000 and a lottery win of $3,000 was paid into the business during the year. What was the profit for the year?
A: $11,000 loss
B: $39,000 loss
C: $11,000 profit
D: $39,000 profit
A: $11,000 loss
B: $39,000 loss
C: $11,000 profit
D: $39,000 profit
举一反三
- 某企业准备新投资一个项目，有A、B两个备选方案，A方案投资总额为106250元，B方案投资总额130 000元。该企业期望平均报酬率为11％，其他具体资料见表。B方案的投资报酬率是%. 年份 A方案 B方案 固定资产投资 利润 固定资产投资 利润 0 －106 250 －130 000 1 17 000 11 000 2 17 000 15 000 3 17 000 20 000 4 17 000 34 000 5 17 000 40 000 合计 85 000 120 000
- R company sold old equipment for $25 000. The equipment had a cost of $50 000 and accumulated depreciation of $30 000. The entry to record the sale of the equipment would include a ( ). A: loss on disposal of $25 000 B: gain on disposal of $25 000 C: loss on disposal of $5 000 D: gain on disposal of $5 000
- 领用原材料时的会计分录为（ ）。 A: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：材料采购 14 000 B: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：原材料 14 000 C: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：在途物资 14 000 D: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：应付账款 14 000
- Guanghai Co. was organized on January 1, 2012 and issued 200 000 shares of common stock on that date. On July 1, an additional 100 000 shares were issued for cash. Net income for the year was 600 000 yuan. Net earnings per share amounted to A: 3.00 yuan. B: 2.50 yuan. C: 2.40 yuan. D: 2.00 yuan.
- （3）原材料的变动订货成本为（ ）元。 A: 25 000 B: 30 000 C: 60 000 D: 80 000