Net business assets at 1 July 2004 186,000 Net business assets at 30 June 2005 274,000 During the year ended 30 June 2005: Cash drawings by proprietor 68,000 Additional capital introduced by proprietor 50,000 Business cash used to buy a car for the proprietor’s wife, who takes no part in the business 20,000
应该是126000元 经营性负债增加额=274000-18600-50000=$38000 利润=68000+38000+20000=$126000 his wife's expense is not included in the cost of business |