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注会英语练习题（一）
Financial information related to the sole proprietorship of Tina Pierce Interiors for March and April of the current year is as follows：
（a） Prepare balance sheets for Tina Pierce Interiors as of March31 and as of April30 of the current year.这里没有疑问，Total assets March31=7900， Total assets April30=9950.
（b） Determine the amount of net income for April， assuming that the owner had made no additional investments or withdrawals during the month.这题答案是2050，我做出来是：Net income＝Capital April30 - Capital March31= （9950-690）-（7900-430）=1790.
（c） Determine the amount of net income for April， assuming that the owner had made no additional investments and had withdrawn$2500 during the month. 这题答案是4550，我做出来是：Net income＝1790+2500=4290.
责任编辑：zoe
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