某公司1998年和1999年的资产负债表 1998 1999 Changes Debt (liabilities) 1998 1999 Changesand equity Current assos Current debt $38,000$43,000$5,000 $61,000$76,000$15,000 Accounts receivable 78.000 Income tax payable 12000 000 3.000 Inventories 175 210.000 35.000 Accrued Prepaid expenses 12000 14000 2.000 and salaries 4.000 50 Total current assets 295000$3450$50,000 Interest payable 2.00040002000 Fixed assets. Total current debt $79,000$100,000$21,000 Gross plant and Long-term debt equipment 760,000$838000$78,000 ng-term notes payable 146, 000 200,000 54,000 Accumulated Total debt $225000$300000$75000 depreciation 355,000383000 28.000 Net plant and equipment $405,000 $455,000 $ 50,000 $300.000$300000 Land 70,000 70,000 0 Retained earnings 275,000320,000 45,000 Total fixed assets 475,000$52500$50,000 Total stockholders'equity $575,000 $620,000 $45,000 Goodwill and patents 30,000_ 50,000 20,000 TOTAL DEBT TOTAL ASSETS 800.000$920.000$120.000 AND EQUITY 800.000$920.000$120.000某公司1998年和1999年的资产负债表 Assets 1998 1999 Changes Current assets: Cash $ 38,000 $ 43,000 $ 5,000 Accounts receivable 70,000 78,000 8,000 Inventories 175,000 210,000 35,000 Prepaid expenses 12,000 14,000 2,000 Total current assets $295,000 $345,000 $ 50,000 Fixed assets: Gross plant and equipment $760,000 $838,000 $ 78,000 Accumulated depreciation 355,000 383,000 28,000 Net plant and equipment $405,000 $455,000 $ 50,000 Land 70,000 70,000 0 Total fixed assets $475,000 $525,000 $ 50,000 Goodwill and patents 30,000 50,000 20,000 TOTAL ASSETS $800,000 $920,000 $120,000 Debt (Liabilities) 1998 1999 Changesand Equity Current debt: Accounts payable $ 61,000 $ 76,000 $ 15,000 Income tax payable 12,000 15,000 3,000 Accrued wages and salaries 4,000 5,000 1,000 Interest payable 2,000 4,000 2,000 Total current debt $ 79,000 $100,000 $ 21,000 Long-term debt: Long-term notes payable 146,000 200,000 54,000 Total debt $225,000 $300,000 $ 75,000 Common stock $300,000 $300,000 $0 Retained earnings 275,000 320,000 45,000 Total stockholders’ equity $575,000 $620,000 $ 45,000 TOTAL DEBT AND EQUITY $800,000 $920,000 $120,000 •