NO.PZ2018062004000015
问题如下：
A part of Beta Corporation’s financial statement is shown below:
Assets at the end of year 2015: $5,000
Revenues in this year: $1,750
Expenses in this year: $1,200
Distributions to owners: $250
Retained earnings at the end of year 2014: $2,000
Contributed capital at the end of year 2015: $800
The liabilities of Beta Corporation at the end of year 2015 should be:
选项：
A.
$2,200
B.
$4,300
C.
$1,900
解释：
C is correct. Net income=Revenue- expenses=$1,750-$1,200=$550. Retained earnings at the end of year 2015=Retained earnings at the beginning+ net income -distribution = $2,000 + $550 - $250= $2300. owners’ equity = retained earnings+contribution capital=$2,300+$800=$3,100. The liabilities = Assets – owners’ equity = $5,000-$3,100 = $1,900.
但是在题目中给的信息里面没有说是dividend，而是distributions to owners, 那我能否理解说 dividend = distributions to owners？？
