00:00
🎙️
hello and welcome today we're going to work on some basic financial statements now we're working on intermediate
你好，歡迎收看。今天我們將學習一些基本的財務報表。現在，我們正在學習中級會計的第 3 章，但這內容也適用於財務會計或會計學原理。你好，我是 Jeff，
00:07
🎙️
accounting chapter 3 but this would work for financial accounting or principles of accounting hello my name is Jeff and
我將協助你真正學會財務素養，也就是會計、金融以及一些 Excel 技巧。所以今天我將使用 Excel，這是如果你要進入金融界必備的技能之一。
00:14
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I help you finally learn financial literacy so accounting and finance and some excel so today I'm going to use
好了，我們開始吧。今天我們有四個問題，首先我們要為一家公司準備財務報表，資料只有一小段文字。這是我們能做的最基本、最簡單的事情之一。
00:21
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Excel so that's one of the skills that you need to know how to do if you're going to be in the financial world all
好的，Roger 從事草坪修剪業務。他在 2020 年開始創業，並發生了以下交易：他向銀行借了 7,000 元，
00:28
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right let's get started we've got four problems today and we're going to first prepare financial statements for a
他以 2,000 元的價格買了一台割草機，他用現金支付了那台割草機的款項。他修剪了一百個草坪，總費用是 9,000 美元，
00:36
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company just with a little paragraph so this is one of the basic simplest little things we can do all right Roger mows
這 100 個草坪中，他收回了 80% 的現金，餘款將在 30 天內支付。他支付了總計 3,000 元的營運成本，
00:43
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lawns he begins his business in 2020 and as the following transactions he borrows 7,000 from the bank
所以我們將忽略折舊和稅金。我們有幾個問題：今年的利潤是多少？嗯，今年的利潤，我們必須計算損益表
00:50
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he buys a mower at a cost of 2,000 he pays cash for that mower he mows a hundred lawns the total fee of $9,000
並準備它。銀行裡有多少現金？嗯，我們必須弄清楚，我們可以查看現金餘額，我們稍後會在這裡做。然後是截至 12 月 31 日的三大財務報表。
01:00
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for all those 100 yards collecting 80% in cash the balance is going to be paid in 30 days and he pays operating cost
所以這只有幾句話，我們能計算這些交易並記錄
01:10
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totaling $3,000 so we're gonna ignore depreciation in taxes so we have a couple of questions what's the profit
這些交易，然後計算出財務報表嗎？好了，讓我們往下滾動，我已經設好了帳戶和 T 帳戶。記住，現金是一項資產，將會有借方餘額，增加會記在借方。
01:19
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for the year well the profit for the year is going to be you know we're gonna have to calculate the income statement
現金、應收帳款、設備看起來是我們的資產。應付票據是我們的負債。服務收入是收入，我們將把所有東西都歸入營運費用類別。
01:24
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and prepare that how much cash is in the bank well we're gonna have to figure that out we can look at the the balance
好了，讓我們逐行處理。他向銀行借了 7,000 元。所以我們將在現金帳戶借記 7,000 元。我沒有做正式的分錄，我只是使用 T 帳戶，但這和分錄是一樣的。分錄會是...
01:32
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of cash and we'll do this here in just a minute and then the three major financial statements as of December 31st
現金的部分，我們稍後會處理，然後是截至 12 月 31 日的三大財務報表
01:38
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so this is just a few sentences can we calculate the transactions and record
所以這只有幾句話，我們能計算這些交易並記錄嗎
01:45
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the transactions and and calculate then the financial statements all right so let's kind of scroll down and I've set
這些交易並加以計算，然後是財務報表，好的，那我們往下滾動，我已經
01:54
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up the accounts and the T accounts remember cash is an asset that's going to have a debit balance a debits will
設定了帳戶和 T 帳戶，記得現金是一項資產，會有借方餘額，借方會
02:00
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increase so cash accounts receivable equipment looks like our assets a notes payable is our liability service revenue
增加，所以現金、應收帳款、設備看起來是我們的資產，應付票據是我們的負債，服務收入
02:09
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is a revenue and we're going to put everything into the operating expenses category well
是一項收入，我們要把所有項目歸類到營業費用 category well
02:14
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let's just do this line by line he borrows 7,000 from the bank so we're going to debit cash 7,000 so I'm not
讓我們逐行處理，他向銀行借了 7,000 元，所以我們要借記現金 7,000，所以我沒有
02:23
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doing a formal journal entry I'm just using the T accounts but it's gonna be the same thing the journal entry would
做正式的分錄，我只是使用 T 帳戶，但這和分錄是一樣的，分錄會是
02:29
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be debit cash and credit notes payable so 7,000 here so debit cash credit notes
借記現金，貸記應付票據，所以這裡是7,000，因此借記現金，貸記應付票據
02:36
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payable 7,000 okay that knocks out that first sentence he buys a mower at a cost of $2,000 we're going to call that
應付票據7,000，好的，這就解決了第一句話。他以2,000美元的價格購買了一台割草機，我們將其稱為
02:45
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equipment so equipment goes up 2,000 his cash goes down 2,000 so we need to debit equipment and credit cash this shows
設備，所以設備增加2,000，他的現金減少2,000，因此我們需要借記設備並貸記現金，這顯示
02:54
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that equipment is increasing and this shows that cash is decreasing now he mows a hundred lawns and the total fees
設備正在增加，而這顯示現金正在減少。現在他修剪了一百個草坪，總費用
03:03
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are 9000 so he sends a bill to all those 100 homeowners and that the total fees
是9,000，所以他向所有100位業主發送了帳單，總費用
03:11
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are 9000 and he's collected eighty percent cash so far so what do we do so
是9,000，而他目前已經收取了百分之八十的現金，那麼我們該怎麼做呢？
03:18
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let's set up an account receivable for the balance of the twenty percent so the
所以我們為剩餘的百分之二十設立一個應收帳款科目，那麼
03:28
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account receivable is going to be the nine thousand times the remaining 20 percent
應收帳款將是九千乘以剩餘的20%
03:36
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so here's account receivable is eighteen hundred okay the service revenue is going to be the full nine thousand and
所以這裡的應收帳款是1,800，好的，服務收入將是完整的九千，而
03:44
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then how much cash you collect well it's going to be the nine thousand times the 80 percent so that's seven thousand two
那麼你收取了多少現金呢？嗯，它將是九千乘以80%，所以是7,200
03:54
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hundred dollars now if we wanted to make this as a traditional journal entry we
美元。現在我們如果想將其作為傳統的分錄
04:01
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would say cash we would say account receivable and we credit something like service revenue that's our account title
我們會說現金，我們會說應收帳款，我們貸記像是服務收入這樣的科目，這是我們的科目名稱
04:10
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here so we know our revenue is the full nine thousand and we collected cash of seventy two hundred and our account
在這裡，所以我們知道我們的收入是完整的九千，我們收取了7,200的現金，而我們的應收帳款
04:19
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receivable was eighteen hundred now you should be really a good shape at this point good shape on doing journal
是1,800。現在你到這個階段應該掌握得很好了，在做分錄方面表現很好，
04:27
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entries but that's the journal entry for that transaction there alright he mows 100 yards collects fees of nine thousand
但這就是那筆交易的分錄，好的。他修剪了100個草坪，收取了九千的費用，
04:36
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eighty percent it's collected on the fees of nine thousand alright then the last thing we have is we have operating
百分之八十的費用已收取，好的。然後我們最後一項是營業
04:43
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cost of three thousand so this is all paid in cash so cash goes down three thousand and our operating expenses go
成本3,000，所以這全部以現金支付，所以現金減少3,000，而我們的營業費用
04:51
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up three thousand so we have instead of doing traditional journal entries we just started with the accounts and put
增加3,000。所以我們沒有使用傳統的分錄，而是直接從科目開始，將
04:59
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the the debits and credits in the account so we can figure out the balance of each account
借方和貸方放入科目中，這樣我們就可以計算出每個科目的餘額
05:05
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so the first well the first questions we have is what's the balance of cash well we're going to start with 7,000 plus the
所以第一個，嗯，我們的第一個問題是現金的餘額是多少？嗯，我們將從7,000開始，加上
05:12
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7200 minus the 2000 and then minus the 3000 so that's nine thousand two hundred
7200 減去 2000 再減去 3000，所以是九千兩百
05:21
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is the balance of cash everything else just has one entry and so obviously the balance of account receivable is that
是現金的餘額，其他科目都只有一筆分錄，所以顯然應收帳款的餘額是
05:29
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eighteen hundred the balance of notes payable is the seven thousand so how much cash does Roger have in the bank at
一千八百，應付票據的餘額是七千，那麼 Roger 在年底銀行裡有多少現金
05:38
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the end of the year into the summer is ninety two hundred nine thousand two hundred which is great all right so we
到夏天結束是九千兩百九千兩百，這很好，好的，那麼我們
05:45
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need to do the profit and figure out the financial statements so what I've done I've just built these financial
需要計算利潤並整理出財務報表，所以我做的是，我只是快速地建立了這些財務
05:51
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statements just to be a little bit quicker so our income statement we're going to start with what what is an
報表，所以我們的損益表，我們要從損益表是什麼開始
05:58
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income statement the income statement is going to be service revenue service
損益表會包含服務收入，服務
06:05
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revenue minus any operating expenses what's the balance of service revenue
收入減去任何營業費用，服務收入的餘額是多少
06:13
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our service revenue and is nine thousand ones going to type that in I have this pre-formatted for commas and dollar
我們的服務收入是九千，我會輸入進去，我已經預先設好逗號和美元
06:21
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signs our operating expenses are three thousand so we have nine thousand minus the three thousand so we're talking
符號，我們的營業費用是三千，所以我們有九千減去三千，所以我們說的是
06:31
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about six thousand is is that going to be net income our net loss well its net income because
六千，這會是淨利還是淨損？它是淨利，因為
06:37
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revenues are greater than the expenses $6,000 net income all right so the answer the question is what is the
收入大於費用，六千美元淨利，好的，所以問題的答案是，今年的
06:45
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profit for the year it is $6,000 now let's think about his lawn care company
利潤是多少，是六千美元，現在讓我們想想他的草坪照護公司
06:53
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retained earnings retained earnings this is the very first year of operation so we start with 0 we're gonna add the 6000
保留盈餘，保留盈餘，這是營運的第一年，所以我們從 0 開始，我們要加上六千
07:03
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now we could have dividends I'm calling it dividends because typically you're gonna see beginning retained earnings
現在我們可以有股利，我稱之為股利，因為通常你會看到期初保留盈餘
07:09
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plus net income minus dividends this could be withdrawals did Roger take anything from the business no so that's
加上淨利減去股利，這也可能是提款，Roger 有從公司拿走任何東西嗎？沒有，所以
07:17
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going to be zero so we can just say beginning retained earnings plus the
這會是零，所以我們可以說期初保留盈餘加上
07:24
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6000 minus the dividends so obviously it's going to be 6000 pretty easy simple little problem now I've gone ahead and
六千減去股利，所以顯然會是六千，非常簡單的小問題，現在我已經提前把
07:34
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put the three assets here and the three assets the total if we look at the top
三個資產放在這裡，這三個資產的總額，如果我們看最上面
07:40
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here the three assets are cash which is ninety two hundred eighteen hundred is
這裡，這三個資產是現金九千兩百，一千八百是
07:49
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our account receivable our equipment is two thousand so our total assets you can
我們的應收帳款、我們的設備是兩千，所以我們的總資產你可以
07:55
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add all this up that's going to be thirteen thousand as our total assets
把這些全部加起來，總共會是十三千作為我們的總資產
08:02
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and our notes payable and retained earnings should equal thirteen thousand remember the balance sheet has to
而我們的應付票據和保留盈餘應該等於十三千，記住資產負債表必須
08:10
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balance so our notes payable is seven thousand I retained earnings is nine thousand our retained earnings sorry is
平衡，所以我們的應付票據是七千，我保留盈餘是九千，我們的保留盈餘抱歉是
08:19
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six thousand we just calculated it so if we added this up we should have thirteen thousand so
六千，我們剛剛才計算出來，所以如果我們加起來，我們應該有十三千，所以
08:28
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these total the total accounting equation is assets have to equal
這些總計，總會計等式是資產必須等於
08:36
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liabilities plus equity so the total assets are thirteen thousand and the liabilities and equity is thirteen
負債加權益，所以總資產是十三千，而負債和權益是十三
08:43
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thousand okay so we're in good shape on that problem let's continue let's to do a problem where we have we're
千，好的，我們在這個問題上進展順利，讓我們繼續，讓我們做一個問題，其中我們有，我們得到
08:50
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given this is essentially a trial balance without the the debits and credits and so part of this is you need
這本質上是一個試算表，沒有借方和貸方，所以這部分你需要
08:57
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to know what type of account it is and and the balance it doesn't really matter right now if it's a debit or credit
知道它是哪種類型的帳戶以及其餘額，現在是借方餘額還是貸方餘額
09:03
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balance because we know the normal balance so for example cash is an asset that has a normal debit balance and so
並不重要，因為我們知道正常餘額，例如現金是資產，具有正常的借方餘額，所以
09:12
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we have all the accounts all the accounts with all the balances and we need to do our our three financial
我們有所有帳戶，所有帳戶及其餘額，我們需要做我們的三個財務
09:20
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statements all right so what I've done is the first thing we're going to do is our income statement we need to find go
報表，好的，那麼我所做的是，首先我們要做的是我們的損益表，我們需要找出
09:29
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through and find our revenues and our expenses so fees earned is another way to say service revenue so that is going
我們的收入和我們的費用，所以服務費收入是服務收入的另一種說法，所以這將是
09:38
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to be 85,000 so I'm just going to I can point to these 85,000 our wages expense
85,000，所以我將直接指出這些 85,000，我們的薪資費用
09:48
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is 23,000 our travel expense is going to be 3,000 and our rent expense rather
是 23,000，我們的差旅費將是 3,000，而我們的租金費用，不如
09:58
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let's do rent expense first is 6,000 and our travel expense is 3,000 I think I did that correctly so we're going to
先做租金費用，是 6,000，而我們的差旅費是 3,000，我想我做得沒錯，所以我們將
10:07
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take the fees earned which is a revenue account - twenty-three thousand - six
拿服務費收入，這是一個收入帳戶，減去二十三千，再減去六
10:14
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thousand - three thousand so our net income in this case is fifty three thousand dollars all right on the
千，再減去三千，所以我們在這種情況下的淨利潤是五萬三千美元，好的，在
10:23
🎙️
retained earnings portion we need beginning retained earnings now this company has beginning retained earnings
保留盈餘部分，我們需要期初保留盈餘，現在這家公司有期初保留盈餘
10:29
🎙️
so we're going to take the 55,000 and drop it here I'm going to point to it
我們將拿 55,000 並放在這裡，我會指向它
10:36
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now do we know net income we know net
現在我們知道淨利嗎？我們知道淨
10:40
🎙️
income is 53,000 Swade 55,000 beginning
利是 53,000，期初保留盈餘是 55,000
10:46
🎙️
retained earnings net income is 53,000 now do we have any dividends dividends dividends dividends paid is two thousand
淨利是 53,000，現在有沒有股利？已支付的股利是兩千
10:56
🎙️
so we're going to take and I'm gonna make it a negative dividend number and I'll show you why it
所以我們將把它變成負的股利數字，我會說明原因
11:05
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doesn't matter if you make it positive or negative here but if we make it negative then we can just add this up
在這裡把它設為正數或負數都沒關係，但如果設為負數，我們就可以直接加總
11:11
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and our total retained earnings is 106 thousand dollars now I've listed the
我們的保留盈餘總額是 106,000 美元，現在資產已列在
11:20
🎙️
assets they all the assets over here on the balance sheet and so let's just put
這邊的資產負債表上，所以讓我們把
11:26
🎙️
those numbers in I'm just going to type these numbers in a bit maybe just a little bit faster but cash is given
這些數字填進去，我會稍微快一點地輸入這些數字，現金是給定的
11:35
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account receivables given inventories given land building equipment well I think I can do this I can just probably
應收帳款給定，存貨給定，土地、建物、設備，嗯我想我可以這樣做，我可以直接
11:43
🎙️
copy it down make it just a little bit
抄下來，讓它快一點
11:45
🎙️
faster so 21,000 so cash is 21,000
所以 21,000，現金是 21,000
11:54
🎙️
account receivables 15,000 inventory is 10,000 land is 13,000 building as 90,000
應收帳款 15,000，存貨是 10,000，土地是 13,000，建物是 90,000
12:02
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equipment is 15,000 so what's our total assets going to be our total assets in this case is a hundred and sixty four
設備是 15,000，所以我們的總資產會是多少？在這種情況下，我們的總資產是 164,000
12:09
🎙️
thousand we know that liabilities and equity are going to have to equal one hundred and sixty four thousand also all
我們知道負債和股東權益也必須等於 164,000
12:16
🎙️
right so let's look at the two liabilities we have accounts payable accounts payable is 11 thousand and our
好，所以讓我們看看這兩項負債，應付帳款是 11,000，而
12:25
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notes payable is going to be twelve thousand so the total here of those two
應付票據是 12,000，所以這兩項加總
12:32
🎙️
looks like it's going to be 23,000 so we have a subtotal here the total
看起來是 23,000，所以這裡有一個小計，總
12:40
🎙️
liabilities are 23,000 now we're going to have the equity section and we have common stock so let's look for common
負債是 23,000，現在我們將有股東權益部分，我們有普通股，所以讓我們找普通
12:49
🎙️
stock common stock is going to be 35,000 and we're given retained earnings at the
股，普通股是 35,000，而保留盈餘在期初是給定的
12:58
🎙️
beginning now why are we not using that beginning retained earnings well we've just calculated retained earnings so
現在開始，為什麼我們不使用期初保留盈餘？因為我們剛剛已經計算出保留盈餘，所以我們將使用期末的保留盈餘，而不是期初的保留盈餘。因此是一百零六千。
13:06
🎙️
we're going to use the retained earnings for the end of the year not the beginning of the year so it's one
我們將使用期末的保留盈餘，而不是期初的保留盈餘。因此是一百零六千。
13:13
🎙️
hundred and six thousand so let's calculate the total equity the total equity is a hundred and forty-one
讓我們計算總權益。總權益是十四萬一千。
13:21
🎙️
thousand so we're gonna add the twenty three thousand plus the one forty-one 164,000 is our total assets and now it's
所以我們將二萬三千加上十四萬一千，十六萬四千是我們的總資產。現在是
13:33
🎙️
our total liabilities and equity all right we've got the second problem knocked out we got two more now Paula
我們的總負債和權益。好的，我們解決了第二個問題。我們還有兩個。現在 Paula
13:41
🎙️
completed its first two Paula Inc completed its first month of operations with the following account balances
完成了它的前兩個。Paula Inc. 以以下的帳戶餘額完成了其第一個月的營運。
13:47
🎙️
we've got cash land common stock additional paid-in capital we sell common stock for more than par we have
我們有現金、土地、普通股、額外實收資本。我們以高於面額的價格出售普通股。我們有
13:56
🎙️
additional paid-in capital and we have retained earnings all right so we have some beginning balances already now
額外實收資本以及保留盈餘。好的，我們已經有一些期初餘額。現在
14:04
🎙️
we're going to take this and we're going to do a couple of transactions we're taking given information and then add
我們將以此為基礎，並進行幾筆交易。我們取得給定資訊，然後加入
14:11
🎙️
some transactions so the company issued 5,000 additional common stock shares the par $6 per share totals 50,000 so what
一些交易。該公司發行了 5,000 股額外普通股，每股面額 6 美元，總額 50,000 美元。那麼我們要
14:21
🎙️
entry would we make well we're going to debit cash we're going to credit common
做什麼分錄？我們將借記現金，我們將貸記
14:29
🎙️
stocks the way I do it is just indent a little bit common stock and we're going to indent the additional paid-in capital
普通股。我的做法是稍微縮排一點點，普通股，然後我們將縮排額外實收資本。
14:40
🎙️
remove this up just slightly so here's our cash how much cash did we receive
把這個稍微往上移一點。這是我們的現金。我們收到了多少現金？
14:48
🎙️
well it's 50,000 well we got to record the common stock at par so we're going
嗯，是 50,000。我們必須按面額記錄普通股，所以我們要
14:54
🎙️
to record at 5,000 shares times $6 per share so les has to be 30,000 so the
以 5,000 股乘以每股 6 美元來記錄，所以必須是 30,000。因此
15:01
🎙️
difference is the 50,000 minus the 30,000 so our additional paid-in capital
差額是 50,000 減去 30,000，所以我們的額外實收資本
15:07
🎙️
is going to be $20,000 the next one we sold services to clients totalling
將是 20,000 美元。下一個，我們向客戶銷售服務，總計
15:15
🎙️
30,000 collecting 80% this year similar problem with what we had before so we're
30,000，今年收現 80%。這跟我們之前遇到的問題類似。所以我們
15:21
🎙️
going to debit cash we're going to debit account receivable and we're going to
將借記現金，借記應收帳款，並且我們將貸記
15:28
🎙️
service revenue our service revenue is
服務收入。我們的服務收入是
15:35
🎙️
the 30,000 our cash is going to be 80
我們的 30,000 現金將佔其中的 80%
15:41
🎙️
percent of that so 30 thousand times 0.8 is twenty four hundred and thirty
所以 30,000 乘以 0.8 是 24,000，減去我們已收的 24,000，我們的應收帳款是 6,000，所以我們借記現金 24,000
15:49
🎙️
thousand minus the twenty four we collected we have accounts receivable of six thousand so we have debit cash of
我們借記應收帳款 6,000，貸記服務收入 30,000，總計
15:58
🎙️
twenty four thousand we debit accounts receivable six thousand and we have service revenue of thirty thousand total
接下來，如果我們支付了 14,000 的工資，我們將使用一個
16:07
🎙️
now next one what if we paid wages fourteen thousand we're going to use an
工資費用帳戶，我們支付了，我支付了工資，因此這將是
16:12
🎙️
account wages expense and we paid that I paid the wages so therefore it's going
現金，這是 14,000 和 14,000，好的，我們還有一個
16:20
🎙️
to be cash this is 14 thousand and fourteen thousand all right we have one
分錄，然後我們將做一些調整分錄，並
16:30
🎙️
more journal entry and then we we're going to do some adjusting entries and
編製財務報表，我們發生了 3,000 的維修費用，賒帳
16:34
🎙️
then build the financial statements we incurred three thousand of repairs expense on account
所以我們要做什麼分錄，嗯，維修
16:43
🎙️
so what entry do we make well repairs
費用是我們的借方，那是 3,000
16:46
🎙️
expense is our debit that's three
現在，我們為維修支付了現金嗎？我們沒有，我們還沒有支付
16:53
🎙️
thousand now did we pay cash for the repairs we did not we have not paid yet
所以這將是應付帳款，我們可以簡寫為 AP，對吧
17:01
🎙️
so this is going to be accounts payable which we can abbreviate it ap right so
所以我們有維修費用 3,000，應付帳款 3,000，所以那就是應付帳款，現在我們有一個
17:12
🎙️
we have repairs expense three thousand accounts payable three thousand so that's accounts payable now we have one
調整分錄，年終應計工資是 5,000，所以在年底，員工工資是 5,000
17:20
🎙️
adjusting entry the year-end accrued wages are five thousand so at the end of the year the crew wages are five
我們將借記工資
17:28
🎙️
thousand we're going to debit wages
費用，貸記不是現金，而是應付工資
17:31
🎙️
expense and credit not cash but wages payable
所以那是 5,000 美元，現在我們需要
17:40
🎙️
so that's for the $5,000 now we need to
填寫每個帳戶的餘額，所以讓我們做現金，我們會很快地
17:48
🎙️
fill out the balance of each account so let's do cash and we'll we'll go through
完成這個，我會和你一起做現金帳戶，我會快速填寫其他帳戶，然後我們再來
17:57
🎙️
this real quickly I'm going to do the cash Wish with you I'll fill out the other accounts quickly and we'll come
這個，我會和你一起做現金帳戶，我會快速填寫其他帳戶，然後我們再來
18:05
🎙️
back in just a minute after we fill out the cash balance all right we started with cash of twelve thousand dollar
稍等一下，我們先填寫現金餘額，好的，我們期初現金是一萬兩千美元
18:12
🎙️
debit so twelve thousand dollar debit is our cash and I've already calculated the
借方，所以一萬兩千美元的借方是我們的現金，而我已經在這裡計算出
18:19
🎙️
use of the formula here now what else do we do for cash we had fifty thousand and
公式的使用，那麼我們現金還有什麼其他項目？我們原本有五萬
18:25
🎙️
twenty four so we have a debit of 54,000 I'm sorry fifty thousand and then twenty
零二十四，所以我們有一筆五萬四的借方，抱歉，是五萬，然後是兩萬
18:34
🎙️
four thousand those are two debits we have a credit to cash of fourteen I think that's it maybe credit to cash of
四千，這是兩筆借方，我們有一筆一萬四的貸方，我想就這樣，也許是一筆一萬四的貸方
18:44
🎙️
fourteen thousand all right so our balance of cash is seventy two thousand I'm going to quickly put all the numbers
好的，所以我們的現金餘額是七萬兩千，我會快速把所有數字
18:51
🎙️
in and skip ahead in the video and I'll be right back okay I've quickly entered all the
輸入進去，然後在影片中快轉，我馬上回來，好了，我已經快速輸入了所有
19:02
🎙️
numbers here so account receivable has a six thousand dollar balance land seven thousand accounts payable three thousand
這裡的數字，所以應收帳款餘額是六千美元，土地七千，應付帳款三千
19:09
🎙️
wages payable five thousand common stock is thirty one thousand additional paid in capital is twenty eight thousand
應付薪資五千，普通股三萬一千，額外投入資本兩萬八千
19:16
🎙️
retained earnings is ten thousand service revenue is thirty thousand wages expense totaled 19,000 repair expense
保留盈餘一萬，服務收入三萬，薪資費用總計一萬九，修理費用
19:26
🎙️
three thousand alright so what we have we're going to just build the financial statements we've done this a couple of
三千，好的，那麼我們接下來要做的是編製財務報表，我們已經做過幾次了
19:32
🎙️
times already so let me just enter the numbers pretty quickly so the service
所以讓我快速輸入數字，服務
19:36
🎙️
revenue is thirty thousand the wages expense are to the nineteen thousand the
收入是三萬，薪資費用是一萬九，
19:46
🎙️
repair expense is three thousand so we have thirty thousand - the 19 - the
修理費用是三千，所以我們有三萬減掉一萬九再減掉
19:55
🎙️
three thousand the net income is 8,000 in this problem our beginning retained earnings is ten thousand that's given to
三千，淨利是八千，在這個問題中，我們期初保留盈餘是一萬，這是題目給我們的
20:04
🎙️
us we're going to add the net income our
我們要加上淨利，我們的
20:11
🎙️
dividends I don't think we have any dividends
股利，我想我們沒有任何股利
20:16
🎙️
let's check no dividends so we're going
我們確認一下，沒有股利，所以我們
20:23
🎙️
to make the dividend zero and our ending retained earnings is going to be
將股利設為零，而我們的期末保留盈餘將會是
20:32
🎙️
eighteen thousand we have a couple of
一萬八千，我們還有幾個
20:37
🎙️
assets cash is going to be 72 thousand our accounts receivable is six thousand
資產現金將是 72,000，我們的應收帳款是 6,000
20:47
🎙️
and our land is seven thousand so our total assets are gonna be eighty-five
我們的土地是 7,000，所以我們的總資產將是 85,000
20:56
🎙️
thousand our accounts payable is 3000 and our wages payable is 5000
我們的應付帳款是 3,000，我們的應付薪資是 5,000
21:14
🎙️
counts payable is 3000 our wages payable is 9000 so our total liabilities are
應付帳款是 3,000，我們的應付薪資是 9,000，所以我們的總負債將是
21:22
🎙️
going to be 8,000 now we get down to equity part we have a common stock common stock is calculated at 31,000
8,000。現在我們來到權益部分，我們有普通股，普通股計算為 31,000
21:35
🎙️
right here so 31,000 our additional paid-in capital is 28,000 our ending
就在這裡，所以是 31,000，我們的額外實收資本是 28,000，我們的期末
21:44
🎙️
retained earnings is this 18,000 our
保留盈餘是這 18,000，我們的
21:48
🎙️
total equity is going to be 77,000 we're going to take the total liabilities of
總權益將是 77,000，我們將把總負債
21:57
🎙️
8,000 plus our total equity of 77,000 our total liabilities and equity is going to be 85,000 which is what we
8,000 加上我們的總權益 77,000，我們的總負債和權益將是 85,000，這正是我們
22:06
🎙️
wanted to calculate we the balance sheet balances okay we got one more little small little problem so let's do this
想要計算的，我們的資產負債表平衡了。好的，我們還有一個小問題，所以讓我們來做這個
22:13
🎙️
one let's say we want to find net income we have some information we have beginning and ending assets now for the
一個，假設我們想找出淨利，我們有一些資訊，我們有期初和期末的資產。現在對於
22:20
🎙️
year 2020 the beginning would be the end of the year 2019 for 2020 the beginning assets are 8,000 and the ending assets
2020 年，期初將是 2019 年底。對於 2020 年，期初資產是 8,000，期末資產
22:30
🎙️
are 21,000 we have liabilities we have common stock and we have retained earnings we pay dividends during the
是 21,000。我們有負債，我們有普通股，我們有保留盈餘。我們在這一年支付了
22:37
🎙️
year of 9,000 now there's two ways to calculate this little problem if we know beginning retained earnings is 5500
9,000 的股利。現在有兩種方法來計算這個小問題。如果我們知道期初保留盈餘是 5,500
22:46
🎙️
that's given right here we have the beginning ending 5500 and 16,000 we know
這是給定的，在這裡我們有期初期末 5,500 和 16,000，我們知道
22:55
🎙️
dividends paid are going to be 9000 I'm
支付的股利將是 9,000。我
23:01
🎙️
sorry 900 then what is our net income our net income we can just simply work our math backwards and figure out what
抱歉是 900，那麼我們的淨利是多少？我們的淨利，我們可以直接倒推數學來找出
23:10
🎙️
net income is so 5500 plus net income minus 900 gives us 16,000 so let's work our way backwards 6
淨利是多少。所以 5,500 加上淨利減去 900 給我們 16,000。所以讓我們倒推
23:20
🎙️
10,000 plus the 9000 minus the 5500 and
16,000 加上 9,000 減去 5,500，所以
23:27
🎙️
so our net income number must be eleven thousand four hundred and so we can we can stop we're happy with that number
我們的淨利數字必須是 11,400，所以我們可以，我們可以停下來，我們對這個數字很滿意。
23:37
🎙️
the net income would be eleven thousand four hundred we can also do this with retained earnings account so we can
淨利潤將是一萬一千四百元，我們也可以用保留盈餘帳戶來做，所以我們可以
23:44
🎙️
start with our beginning retained earnings our beginning retained earnings is fifty five hundred our ending
從期初保留盈餘開始，我們的期初保留盈餘是五千五百元，我們的期末
23:51
🎙️
retained earnings is going to be sixteen thousand that's given we know that dividends decrease so it's the same math
保留盈餘將是一萬六千元，這是已知的，我們知道股利會減少，所以這運算方式是一樣的
24:00
🎙️
we take sixteen plus the nine hundred that was taken out - the original fifty five hundred we're
我們用一萬六千元加上被領出的九百元，再減去原本的五千五百元，我們
24:10
🎙️
just working backwards to calculating that income so you can do this with the retained earnings statement format or
只是在反向計算來得出那個利潤，所以你可以用保留盈餘報表格式來做，或是
24:19
🎙️
the retained earnings t account which everyone is good for you alright thanks for watching
保留盈餘的T字帳，這兩種對你來說都很有用，好的，感謝收看
