※ 引述《willie1987 (威力是也)》之铭言： : R.Company's Dec.31 year-end financial statements contained the following erro- : rs: : Dec.31 2007 Dec.31 2008 : ending inventory $7500 understated $11000 overstated : depreciation expense 2000 understated : An insurance permium of $18000 was perpaid in 2007 covering years 2007.2008. : 2009.The prepayment was recorded with a debit to in surance expense.In additi- : on.on Dec.31 2008.fully depreciated machinery was sold for $9500 cash.but the : sale was ont recorded until 2009.There were no other errors durning 2008 or : 2009 and no corrections have been made for any of the errors.Ignore income tax : considerations. : What is the toatal net effect of the errors on R's 2008 net income? : (A)Net income understated by $14500 : (B)Net income overstated by $7500 : (C)Net income overstated by $13000 : (D)Net income overstated by $15000 : (E)Net income understated by $13000 : 答案:D 存货使净利高估18,500 出售设备利益没认列 净利低估9,500(因折旧已提完) 少认列保险费 6000 净利高估6,000 18,500-9,500+6,000=15,000 其实我是来秀签名档(炸开 准备研究所压力真的颇大的 昨天还被撞到 今天整个肌肉酸痛阿-3- -- --

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