The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to31 December 20X2 Altese introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese's net assets totalled $184,000.What is Altese's total profit or loss for the year ended 31 December 20X2?
A、$54,000 profit
B、$54,000 loss
C、$42,000 loss
D、$58,000 profit
A、$54,000 profit
B、$54,000 loss
C、$42,000 loss
D、$58,000 profit
【参考答案及解析】
Increase in net assets = Capital introduced + profit - drawings184,000 - 128,000 = 50,000 + profit - 48,000Profit = 56,000 - 50,000 + 48,000=$54,000
Increase in net assets = Capital introduced + profit - drawings184,000 - 128,000 = 50,000 + profit - 48,000Profit = 56,000 - 50,000 + 48,000=$54,000