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Balance Sheet問題

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ABC Company Balance Sheet 31 December 2010AssetCash $100Supplies $200Account Receivable $300Total Assets $600Liabilities Account Payable ... 顯示更多 ABC Company Balance Sheet 31 December 2010 Asset Cash $100 Supplies $200 Account Receivable $300 Total Assets $600 Liabilities Account Payable $100 Total Liabilities $100 Stockholder's Equity Common Stock $450 Retained Earning $100 Dividend ($50) Total Stockholder's Equity $500 Total Liabilities & Stockholder's Equity $600. 我想問這個balance sheet是否有2個錯處? 1) 日期應是''as at 31 December 2010'' or ''For the end of 31 December 2010''? 2) ''Dividend''應不會出現在balance sheet中? 請指教!謝!

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1) In most of British Accounting presentation, we use "Balance sheet as at 31st December 2999" in a balance sheet. For the Profit and Loss Account, the most common expression is "Profit and Loss account for the year ended 31st December 2999". 2) "(Paid) Dividend" is normally one of the items of a Profit and Loss Account, but not a Balance Sheet. However, "Dividend payable" is usually regarded as the current liabilities of a firm, so the entry should be made on a balance sheet.

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