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1、红杉咖啡馆案例分析AbstractCase2,concerningacertainCafedeRedwood,hasalltheelementsofaHollywoodblockbuster:brokenmarriage,secretmistresses,comradesconvertedtovalentine,andofcourse,theinevitablysubsequentticklishfinancesituation.Thehappycouple,Mr.andMrs.Anthony,decidedtopursuetheirAmericandreamofstar
2、tingtheirownbusinesslikeeveryoneelse.Theyfoundthemselvespartners,aMrs.Land,andenteredthebusinessasequalpartners.Undoubtedlythemoneytheypouredinthemselveswon'tsufficethenumerousexpensesofanexuberantCafe,whichwasshrewdlytitledCafedeRedwood,andtheymanagedtosecurealoanfromthelocalbank,whomore
3、thanhappilylentthemahelpinghand.Asthehoneymoonofthislittletrioquicklyranout,issuesmanifested:TheCafewasn^tthatlucrative,anditsmarginsarealreadydecliningbelowzero.Evadingfromthebrutalityofthesituation,Mr.AnthonyfellintoadesperateloveaffairwithMrs.Land.Theirintimacygrewfasterthanever,andbef
4、oretheyknewit,themerethinkingofthethirdwheel,Mrs.Anthony,wasbecomingintolerablyirritating.Aquiteandunnoticedelopementwouldbetheperfectoption.Theyfled,leavingthewholedumpoftheCafetothepatheticallylonelyMrs.Anthony.Butlifeawaitsnoone,andasheartbrokenasMrs.Anthony,shesimplycouldn'twithdrawhe
5、rselffromtheeverydayhustleandbustleoftheCafe.Moreover,asjudicialissuessurfaced,shehadtofigureouttheexactnumberofaccountingandthelike.Andinanswertoherkindlybeckoning,we,asateamoffivesophisticatedsenioraccountingconsultants,areheretohelpoutwiththetasteless,tediousjobofbookkeeping.Thefollowi
6、ngwillbethebalancesheet,thestatementofincome,andseveralintriguingquestionsanswered.Wewhole-heartedlyappreciateyoureffortandtime,sincerelywishyouanenjoyablereadingexperience.Q1：编制2014年11月2日的资产负债表。11.2StatementofFinancialPositionAssetsLiabilitiesStockho1ders"equitiesCurrentAssetsCurrentLiab
7、ilitiesEquity48000Cash11772AccountsPayable1500Inventories2800Long-termLiabilitiesLong-termAssetsLong-tormLoans21000IntangibleassetsPropertyRight1428Earningsretained0RentedHousing1500FixedAssetsEquipment53200CashingMachine1400TotalAssets70500TotalLiabilities22500Tota
