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会计案例分析:公司7月财务变化与期末财务状况
Fatal Fashion’s 1st July, 2023 financial position was: Assets $250,000, Liabilities ? and Shareholders’ Equity $170,000. During July 2023 the company completed the following transactions: Paid a note payable $15,000 (no interest was paid); 2. Collected an accounts receivable $25,000; 3. Paid an accounts payable $32,500; 4. Purchased a delivery truck financed by cash $7,500 and a note payable $30,000 and 5. Received cash of $20,000 when the company issued 20,000 $1 shares. The company's 31st July 2023 financial position is: Group of answer choices Assets $252,500; Liabilities $62,500; Shareholders’ Equity $190,000 None of the other options is correct. Assets $302,500; Liabilities $112,500; Shareholders’ Equity $190,000 Assets $250,000; Liabilities $80,000; Shareholders’ Equity $170,000 Assets $232,500; Liabilities $62,500; Shareholders’ Equity $170,000

根据提供的信息,我们可以计算Fatal Fashion在7月31日的财务状况。让我们逐项分析交易:

  1. 支付一笔应付账款$15,000,负债减少。
  2. 收回应收账款$25,000,资产不变,因为这是资产内部的转移。
  3. 支付一笔应付账款$32,500,负债减少。
  4. 购买一辆卡车,支付现金$7,500,资产减少;签发一笔应付账款$30,000,负债增加。
  5. 发行20,000股$1的股票,收到现金$20,000,资产增加,股东权益增加。

现在,让我们更新每个账户:

  • 资产:开始时为$250,000,然后减少$7,500(卡车购买),所以资产变为$242,500。接着增加$25,000(收回应收账款)和$20,000(股票发行),所以资产总计$287,500。
  • 负债:开始时未知,但减少了$15,000和$32,500,然后增加了$30,000,所以负债总计$62,500。
  • 股东权益:开始时为$170,000,增加了$20,000(股票发行),所以股东权益总计$190,000。

因此,7月31日的财务状况应该是:

  • 资产 $287,500
  • 负债 $62,500
  • 股东权益 $190,000

这个选项不在提供的选择中,这意味着提供的选择可能不完整或有误。