contributed capital

问题如下：

An analyst has compiled the following information regarding Rubsam, Inc.

There have been no distributions to owners. The analyst’s most likely estimate of total assets at year-end should be closest to:

选项：

A.

€2,100.

B.

€2,300.

C.

€2,800.

解释：

C is correct.

Assets = Liabilities + Contributed capital + Beginning retained earnings –Distributions to owners + Revenues – Expenses

解析：A=L+E。Equity=contributed capital + Retained earnings。RE=期初RE+NI-分红=期初RE+（revenue-expense）-分红。代入equity=contributed capital+ beginning RE+ revenue- expense-dividend=500+600+5000-4300-0=1800。Asset=1000+1800=2800。