请问这2个英文的会计题怎么解答?MariluCompanybegantheyearwithequityof$75,000.Duringtheyear,Mariluissuedadditionalordinarysharesinexchangeforcashof$105,000,recordedexpensesof$300,000,andpaiddividendsof$20,000.If

Question

请问这2个英文的会计题怎么解答?
Marilu Company began the year with equity of $75,000.During the year,Marilu issued additional ordinary shares in exchange for cash of $105,000,recorded expenses of $300,000,and paid dividends of $20,000.If Marilu's ending equity was $230,000,what was the company's revenue for the year?
Nguyen Company began the year with equity of $434,000.During the year,Nguyen issued ordinary shares for $588,000,recorded expenses of $1,680,000,and paid dividends of $112,000.If Nguyen's ending equity was $1,062,000,what was the company's revenue for the year?

Answer 1

第一题：
要弄清楚各笔款项对Equity的作用是增加还是减少,我用加号和减号分别表示增加Equity和减少Equity,如下

Beginning equity 75,000 （期初权益）
+Cash from ordinary shares + 105,000 （发行普通股,收入现金）
- Expenses - 300,000 （支出）
- Dividends - 20,000 （支付股利）
+ Revenue + R (设营收为R) （营业收入）
= Ending equity = 230,000 （期末权益）
即 75,000+105,000-300,000-20,000+R = 230,000
求出R=$370,000,因此该年营收为370,000美元.
第二题：
同第一题,如下
Beginning equity 434,000 （期初权益）
+Cash from ordinary shares + 588,000 （发行普通股,收入现金）
- Expenses - 1,680,000 （支出）
- Dividends - 112,000 （支付股利）
+ Revenue + R (设营收为R) （营业收入）
= Ending equity = 1,062,000 （期末权益）
即 434,000+588,000-1,680,000-112,000+R = 1,062,000
求出R=$1,832,000,因此该年营收为1,832,000美元.