问答题
Jeremy, a sole trader, had the following assets and liabilities at the beginning and at the end of this financial year.
【正确答案】
D
【答案解析】[考点] The context and purpose of financial reporting-Introduction to accounting-The basic concept of accounting [难易度] 中 根据资产负债期初到期末的变化情况求本期利润，公式： Assets=Equity+Liabilities+Profit-Drawings 其中，Net asset=Asset-Liability Opening net asset+Profit-Drawing=Closing net assets Opening net assets=(34,000+6,320+3,340)-330=$43,330 Closing net assets=31,000+5,760+510=$37,270 Drawing=$270 Profit=37,270-43,330+270=-$5,790