An accounting topic 10, an accounting question

Borrowing: Borrowing: Bank Deposits 30 000 Counting the increase in assets.

Credit: Short-term borrowings of 30,000 are counted as increased liabilities.

Pay for advertising:

Debit: Selling expenses 5 000 expenses increase.

Credit: Bank deposits 5 000 assets decreased.

Then the company's owner's equity at the end of the month is:

Assets - Liabilities + Income - Expenses = (500 000 + 30 000) - (219 000 + 30 000) + 0 - 5000

$276,000.

The total owner's equity at the beginning of the month was.

Borrowing money from a bank does not affect the owner's equity.

If the payment of advertising fees decreases, the profit of the month decreases.

then the month-end owner's equity is.

Total assets at the end of the month = 50w+

Total liabilities at the end of the month =

According to assets = responsible + owner's equity:

Owner's equity at the end of the month = total assets - total liabilities =

Owner's equity at the beginning of the month = 500,000-219,000 = 280,400

Bank borrowing has nothing to do with owner's equity.

The payment of advertising fees of 5,000 yuan affects the reduction of owners' equity, so the monthly is not 275,400 yuan, and if the advertising fee is only paid without recognizing profit or loss, the owner's equity at the end of the month is still 280,400 yuan.

Owner's equity = assets and liabilities + income - expenses 500,000-219,000-30,000-5,000=

Assets (50 + Liabilities (Owner's Equity.)

Because the question asks "Company A's investment income from the disposal of the transactional financial asset is ( ) is dealing with the investment income of the asset, not the investment income realized from the acquisition to the disposal of the asset; You can just look at the last entry.

Borrow: bank deposit 915

Changes in fair value of trading financial assets ---40

Credit: Transactional financial assets--- cost 800

Fair value change gain or loss40

Income on investment 115 920-5-800

If the enterprise is classified as "financial assets available for **" at the time of purchase, then the investment income at the time of disposal is 920-5-800-41.11 million yuan.

Hope it helps!