The total assets of an enterprise are 2 million yuan, when the following three economic operations o

1.Absorb investors to invest 200,000 yuan in monetary funds, and increase assets and owners' equity by 200,000 yuan at the same time. (2) The accounts payable were repaid by 150,000 yuan with bank deposits, and the assets and liabilities were reduced by 150,000 yuan at the same time.

3) Recover 100,000 yuan of accounts receivable and deposit it in the bank, and the asset account will increase and decrease. Its total assets were $2.05 million, and its total equity increased to $200,000.

1. The total assets of an enterprise are 2 million yuan, and the following three economic operations occur after 1Absorb investors to invest 200,000 yuan in monetary funds, (2) repay accounts payable with bank deposits of 150,000 yuan, and (3) recover accounts receivable of 100,000 yuan and deposit them in the bank. Its total equity is (200+20-15 205) million yuan.

2. Description. 1. Assets, equity, liabilities + owners' equity.

2. Changes in accounting elements caused by business.

1) Absorb investors to invest 200,000 yuan in monetary funds. "Bank Deposits" are debited and "Paid-up Capital" is credited. Assets and owners' equity increased by 200,000 yuan.

2) Use bank deposits to repay accounts payable of 150,000 yuan. Accounts Payable is debited and Bank Deposits are credited. Assets and liabilities decreased by $150,000.

3) Recover accounts receivable of 100,000 yuan and deposit them in the bank. Bank Deposits are debited and Accounts Receivable are credited. Bank deposits and accounts receivable are both assets, and this business results in an increase in one asset and a decrease in the other by the same amount, while the total amount of funds remains the same. The total amount of equity remains unchanged.

3. Results. Total assets after three transactions Total assets at the beginning of the period 200 + increase in bank deposits in business 1 20 - decrease in bank deposits in business 2 15 205

Or: Total equity Opening 200 + increase in paid-up capital of business 1 20 - decrease in accounts payable for business 2 15 205

Assets = Equity (Owners' Equity and Liabilities) So, Equity = Assets = 200 + 20 = 220

Assets = equity, upstairs is very clear, assets increased by 20, decreased by 15, so the total equity is 2.05 million, why do you say it is 2.2 million, equity is divided into owner's equity and creditor's equity, asset = equity is also an accounting equation.

There is only the beginning of the total assets, but not the beginning of the total equity, so the current period cannot be done. According to the title, I can only tell you that the total equity has increased by 200,000 yuan, and if there is a beginning number, you can know the end number.

1. Borrow 200,000 yuan from the bank and deposit it in the bank, and the entries are as follows".

Borrow: bank deposit 200,000

Credit: short-term loan 200,000

Total assets increased by 200,000 and liabilities increased by 200,000.

2. Repay the payment of 50,000 yuan with bank deposit, and the entries are as follows:

Debit: Accounts payable 50,000

Credit: Bank deposit 50000

Assets decreased by 50,000 and liabilities decreased by 50,000.

3. 40,000 yuan of accounts receivable were recovered and deposited in the bank, and the entries are as follows:

Borrow: Bank deposit.

Credit: Accounts receivable.

Bank deposits and accounts receivable are all asset accounts, and the assets have increased and decreased without change.

Therefore, the total assets are equal to 1 million + 200,000-50,000 = 1.15 million, choose A.

1) Obtain a loan of 300,000 yuan from the bank and deposit it in the bank - increase the assets by 300,000 yuan and borrow bank deposit 30

Loan Short-term borrowings 30

2) Repay debts with bank deposits of 150,000 yuan - assets decreased by 150,000 and accounts payable 15

Credit Bank Deposit 15

3) Recover 40,000 yuan of accounts receivable and deposit it in the bank - asset account one increase and one decrease bank deposit 4

Credit Accounts receivable 4

Total assets = 150 + 30-15 + 4-4 = 1.65 million yuan.

Total assets at the end of the period = 150 + 30-15 + 4-4 = 1651) 1Obtain a loan of 300,000 yuan from the bank and deposit it in the bank; +30 (2) Repay the debt of $150,000 with bank deposits; +15

3) Recover accounts receivable 40,000 yuan and deposit it in the bank, +4-4

Its total assets are (1.65) million yuan.

Borrowed 300,000 yuan, borrowed: bank deposits Loan: short-term payables, etc., assets increased.

Repayment of 100,000, borrow: accounts payable Credit: bank deposits, assets have decreased.

Recovery 50,000, Borrow: Bank Deposit Credit: Accounts Receivable are all asset accounts, and there is no change in assets.

So total assets: 200 + 30-10 = 2.2 million.

Its total assets are = total assets of 1 million yuan + borrowing 200,000 yuan deposited in the bank - repayment of loans of 150,000 yuan =1.05 million yuan.

1 Borrow: Bank Deposit 200,000 Loan: Short-term Long-term Loan 200,000

2. Borrow: short-term Long-term borrowing 50,000 loans: bank deposits 500003 borrowing:

Bank Deposits 40,000 Credit: Accounts Payable 400001Assets increased, liabilities increased.

2.Reduced assets and liabilities.

3.Assets increase and decrease.

Total assets = 1 million + 200,000-50,000 = 1.15 million.

1. Borrow 200,000 yuan from the bank and deposit it in the bank;

Borrow: Bank deposit of 200,000 yuan.

Loan: short-term loan of 200,000 yuan.

Assets and liabilities increased by 200,000 yuan year-on-year.

2. Repay the payment of 50,000 yuan with bank deposits;

Borrow: Accounts payable 50,000 yuan.

Credit: Bank deposit of 50,000 yuan.

Assets and liabilities decreased by $50,000.

3. Recover accounts receivable of 40,000 yuan and deposit them in the bank;

Borrow: Bank deposit of 40,000 yuan.

Credit: accounts receivable 40,000 yuan.

Assets increase and decrease, and the total amount remains unchanged.

Therefore, the total assets of 100 + 20-5 + 4-4 1.15 million yuan can be selected A I hope it can help you!

1. Borrow 200,000 yuan from the bank and deposit it in the bank; - This entry adds assets +20 debit: bank deposit 20

Credit: Short-term Long-term borrowing 20

2. Repay the payment of 50,000 yuan with bank deposits; - This entry reduces assets -5 debit: accounts payable 5

Credit: Bank Deposit 5

3.Recovered accounts receivable of 40,000 yuan and deposited in the bank - this entry asset +4-4, does not affect the loan: bank deposit 4

Credit Accounts receivable 4

Therefore, the total assets = 100 + 20-5 + 0 = 1.15 million yuan.

1) Borrow: bank deposit of 200,000, loan: short-term loan of 200,000.

2), Loan: accounts payable 50,000, Credit: bank deposit 50,000.

3), borrow: bank deposit 40,000, credit: accounts receivable 40,000.

Borrowed bank loans: 20

Credit Bank deposits: 20

Borrow bank deposits: 5

Credit Accounts Payable: 5

Debit Accounts Receivable: 4

Credit Bank Deposits: 4

The total assets of the enterprise at the end of the period are: 900,000.

100-10 = 900,000.

1) Use bank deposits to purchase raw materials of 200,000 yuan (assets increase and decrease, remain unchanged) borrow: raw materials 20

Credit Bank deposits: 20

2) Use bank deposits to repay the loan of 100,000 yuan of the enterprise; (Decrease in assets) borrowing: short-term borrowing10

Credit: Bank Deposit 10

3) Actually received 150,000 yuan of credit sales in the previous period (assets increased and decreased, unchanged) borrowed: bank deposits 15

Credit: Accounts receivable 15

The total assets of the enterprise at the end of the period were 900,000 yuan.

100,000 yuan of materials purchased on credit - assets and liabilities increased at the same time.

Repay short-term loans of 200,000 yuan with bank deposits - assets and liabilities decreased at the same time Received 150,000 yuan of arrears repaid by the purchasing unit and deposited in the bank - assets increased and decreased internally, so assets at the end of the month: 300 + 10-20 = 2.9 million yuan.

1. Received 400,000 yuan of investment from foreign units and deposited it in the bank.

Assets and owners' equity increased by 40 at the same time, and assets increased by 402 to pay 120,000 yuan for the purchase of materials by bank deposits.

Assets increased and decreased at the same time, and the increase in assets was 0

3. Repay the bank loan of 100,000 yuan with bank deposits.

Assets and liabilities decreased at the same time, and assets decreased by 10

In summary, the total assets are 600 + 40 + 0-10 = 630 choose d

This question should be C.

I remember that I did this question on the test, first of all, to do this kind of question, you must remember that assets = liabilities and owners' equity.

The total assets at the beginning of the period were 1.2 million.

The first business: borrowing 100,000 from the bank, assets = 1.2 million 10 = 1.3 million The second business: using bank deposits of 10,000 to purchase raw materials worth 10,000, the total amount of internal increases and decreases in assets remains unchanged, and the third business: the total amount of internal increases and decreases in accounts receivable assets remains unchanged. The fourth business: repay accounts payable with bank deposits, assets = 1.3 million - 40,000 = 1.26 million.

Yes c. That is, the first capital increase of 100,000 yuan minus the fourth 40,000 yuan = 60,000 yuan of capital increase, plus the original 1.2 million yuan, that is, 1.26 million yuan at the end of the month. Because the second and third transactions only changed the form of current assets, the total amount of funds is still in the current assets account.

That is, the transfer of monetary funds into inventories and the conversion of accounts receivable into monetary funds.