Net business assets at 1 July 2004 186,000
Net business assets at 30 June 2005 274,000
During the year ended 30 June 2005:
Cash drawings by proprietor 68,000
Additional capital introduced by proprietor 50,000
Business cash used to buy a car for the proprietor’s wife,
who takes no part in the business 20,000
应该是126000元 经营性负债增加额=274000-18600-50000=$38000 利润=68000+38000+20000=$126000 his wife's expense is not included in the cost of business | 
发表于 2007-3-12 16:44
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