[BUSINESS] 미국 중소기업 재무상태표 예시_Sample Small Business Balance Sheet

미국 중소기업 재무상태표 예시 from wikipedia

막 시작한 중소기업은 Cash in, Cash out을 중심으로

매출채권(accounts receivable), 매입채무(account payable)

재고자산(tools and equipment) 정도로만 관리해도 된다.

Asset

Assets(current)

Accounts receivable $6,200

Assets(non-current)

Tools and equipment $25,000

Cash $6,600

total $37,800

Liabilities and owners' equity

Liabilities

Accounts payable $25,000

Notes payable $5,000

Owners' equity

Capital stock $7,000
Retained earnings $800

total $37,800

[Accounting equation]

Net worth must equal assets minus liabilities.