1個(gè)回答
Sinny助教
2018-04-02 13:04
該回答已被題主采納
同學(xué)你好,期初的equity=9000+5000=14000,而當(dāng)期獲得的net income會(huì)全部結(jié)轉(zhuǎn)到R/E導(dǎo)致equity上升,而interest paid和repayment of debt不影響equity
proceeds from shares issued會(huì)增加equity,dividend paid會(huì)降低R/E,因此equity在期末=14000+3000+900-500=17400
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追問(wèn)
為什么proceeds share issued會(huì)增加equity呢
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追答
同學(xué)你好,proceed share issued的意思就是企業(yè)發(fā)行新股
