[問題] 一題會計學選擇題
已知忠孝公司x6年初股東權益餘額為＄500,000，期末股東權益為＄900,000，本年度並未
辦理現金增資，亦未分配股利，曾發生受贈資本公積＄100,000及借記前期損益調整＄
60,000，試計算x6年度之綜合淨利：
A. ＄440,000
B. ＄560,000
C. ＄400,000
D. ＄340,000
答案：C
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請問為何答案是C？
小弟最大的問題應該是不太瞭解前期損益調整的分錄為何，
所以無法正確推估^^|
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