C :

#include <stdio.h>
#include <stdlib.h>
#include <string.h>
int main()
{
    char name[50][100];
    char a[100],b[100];
    int income[100]={0};
    int outcome[100]={0};
    int n,i,t,t2,j,many,num;
    int temp2;
    while(~scanf("%d",&n))
    {
        memset(income,0,sizeof(income));
        memset(outcome,0,sizeof(outcome));

        for(i=1;i<=n;i++)
        scanf("%s",name[i]);
    for(i=1;i<=n;i++)
    {
        scanf("%s",a);
         for(t2=1;t2<=n;t2++)
          {
             if(strcmp(a,name[t2])==0)
               {temp2=t2;break;}

          }


        scanf("%d%d",&many,&num);

        if(num==0)
        {
            //outcome[i]=0;
            income[i]+=many;
        }

        else
        {
            outcome[temp2]=many-many%num;
            //printf("outcome[%d]=%d \n",temp2,outcome[temp2]);
            for(j=1;j<=num;j++)
        {
             scanf("%s",b);
           for(t=1;t<=n;t++)
          {
             if(strcmp(b,name[t])==0)
                income[t]+=many/num;

               // printf("income[%d]=%d \n",t,income[t]);
          }
        }



        }

    }
    for(i=1;i<n;i++)
    {
        //printf("%s ",name[i]);
        //printf("outcome[%d]=%d  ",i,outcome[i]);
        printf("%s ",name[i]);
        printf("%d\n",income[i]-outcome[i]);
    }
    printf("%s ",name[n]);
        printf("%d\n",income[n]-outcome[n]);

    }

    return 0;
}

C++ :

#include<iostream>
#include<fstream>
#include<string>
#include<map>
using namespace std;
int main()
{
  int np;
  while(cin>>np){
	string names[50];
	map <string,int> reci,given;		
	for (int i=1;i<=np;i++)
		cin>>names[i];
	for (int i=1;i<=np;i++)
	{
		string temp;
		int tempr,tempg,j;		
		cin>>temp;
		cin>>tempg>>j;
		for (int k=1;k<=j;k++)
		{
			string temp2;			
			cin>>temp2;
			reci[temp2]+=tempg/j;
			given[temp]+=tempg/j;
		}	
	}
	for (int i=1;i<=np;i++)
		cout<<names[i]<<" "<<reci[names[i]]-given[names[i]]<<endl;
  }
	return 0;
 
}