某公司“盈余公积”科目的年初余额为100万元,本期提取135万元,转增资本80万元,该公司“盈余公积”科目的年末余额为()万元.A.95 B.155 ...

作者: rantiku 人气: - 评论: 0
问题 某公司“盈余公积”科目的年初余额为100万元,本期提取135万元,转增资本80万元,该公司“盈余公积”科目的年末余额为()万元.
选项 A.95 B.155 C.175 D.235
答案 B
解析 盈余公积,所有者权益类账户,用来核算企业从净利润中提取的盈余公积.该账户应当设置的明细账包括:法定盈余公积、任意盈余公积等.借方:用盈余公积弥补亏损的数额;贷方:企业提取的盈余公积数额;贷方余额:盈余公积的结余数额。盈余公积期末贷方余额=期初贷方余额+本期贷方发生额-本期借方发生额=100+135-80=155。因此本颗答案为B.

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