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Framework for Financial Statement Analysis
答案如下！
Total equity of JME Company at the beginning of the 2002 period amounted to $1,000. During 2002 the company reported net income of $800 and paid a $200 distribution. If retained earnings at the end of 2002 are $900, what was beginning contributed capital?
The correct answer was B) $700.
Net income of 800 minus dividends of 200 = increase of 600 to R/E
900 -600 = 300 beginning balance in R/E
1,000－300 = 700 beginning balance in contributed capital ，
这个题目关键是total equity由两部分组成，一个是contributed capital，另一个是retained earnings，
[此贴子已经被作者于2006-3-24 13:33:12编辑过] | 
发表于 2006-3-24 13:27
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