SoFi

(11) 支付銀行利息130萬无
→cash 11: -130
→ 利潤表: Financial expense 11: 130

(12) 支付所得稅100萬元
→cash 12: -100
→ 利潤表: income tax 12: 100
→收入-成本-費用-所得稅=淨利潤520
(在中國公司法規定, 淨利潤 net profit的10%為盈餘公積,剩下的股東可以自行去分配)

(13) 假設此公司不需提出盈餘公積,直接分配現金股利cash dividend 100萬元
→ cash 13: - 100
→ 利潤表: cash dividends現金股利 13: 100
= 利潤分配 profit distribution 13: 100
→ 520淨利潤-100現金股利= 股東的retained earning未分配利潤: 420(股東對公司的追加投資)

* 利潤表
operating income 4300
- operating cost 3100
- business tax and surcharges 0
- operating expense 250
- administration expenses 200
- financial expenses 130
- impairment loss of asset 0
- gains on the changes in the fair value 0
+ investment income 0
= operating profit 620
+ net non-operating income 0
= total profit 620
- income tax l00
Net profit 520

→ 毛利潤= operating income - operating cost = 1200
→ 利潤= 520÷4300= 12%

* 資產負債表
Assets:
current assets:
cash 1720
Accounts receivable 1300 → 收得回來? 若200收不回來,應修改成1100,同時淨利潤net income 520應修改成320。所以若1000收不回來,應收帳款修改成300,淨利潤從520變成-480⇒資產得到保證,影響利潤
other receivable 150
inventory 500: 會貶值
Total current assets 3670
Noncurrent assets:
long-term investment 0
fixed assets 5700: 會貶值
intangible assets and other assets 150
total assets 9520

Liabilities
current liabilities
short-term borrowing 5100
accounts payable 800
Wages payable 0
total current liabilities 5900
Non-current liabilities
long-term liabilities
long-term loans payable 0
Bond payable 0

Shareholder's equity
capital Stock 3200
additional paid-in capital 0
surplus reserve 0
Retained earnings 420
Total liabilities and shareholder's equity: 9520