作者vance0519 (NCCU Accounting)
看板Accounting
标题Re: [问题] 一题错误更正
时间Mon Jan 18 23:40:07 2010
※ 引述《willie1987 (威力是也)》之铭言：
: F.Co.began operations on Jan.1 2007.Financial statements for 2007 and 2008 co-
: ntained the following errors
: Dec.31 2007 Dec.31 2008
: ending inventory $132000 too high $156000 too low
: depreciation expense 84000 too high -----
: insurance expense 60000 too low 60000 too high
: prepaid insurance 60000 too high -----
: In addition.on Dec.31 2008 fully depreciated equipment was sold for $28800.but
: the sale was not recorded until 2009.No corrections have been made for any of
: the errors.Ignore income tax considerations.The total effect of the errors on
: the amount of F's working capital at Dec.31 2008 is understated by
: (A)$400800 (B)$316800 (C)$184800 (D)$124800
: 答案:(C)
2008年期末存货少计156,000，营运资金(W/C)少计156,000
2008年出售设备未记录，现金少计28,800，W/C少计28,800
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※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 218.170.109.208
1F：推 willie1987:那什麽2007末存转过去的不用计算进去!? 我的问题在这边 01/19 00:14
哈，2007期末存货结转为2008的期初存货
问题是，题目问的是2008期末营运资金，营运资金只牵涉实帐户。
初存末存的问题是因为计算销货成本，影响的是净利。
不知道这样有没有解决你的问题？
※ 编辑: vance0519 来自: 218.170.109.208 (01/19 10:37)
2F：推 willie1987:喔喔!!了改了~多谢罗!!! 01/19 23:03