quasi reorganization 的一个step是把股本面额降低 产生APIC 然後去抵销累积亏损 让累积亏损变成0 改善财务结构 错误前期调整本来应该调整retained earnings 但是因为她经过quasi reorg. 所以就直接借APIC 代替本来应该要借的retained earnings (不然累积亏损又出现了) ※ 引述《willie1987 (威力是也)》之铭言： : M.Corporation has experience a net loss for a number of year.On Dec.31,2003, : the corporation had agreed to a quasi-reorganization and to the revaluation of : certain balance sheet account balances,subject to stockholder approval.At the : beginning of 2004 while auditing the books of the M.corporation,you find the : corporation has failed to accrue salaries and wages in 2003.The error would be : recorded by debiting ___ : 答: additional paid-in capital : 我不太懂这题的观念,有请高手帮帮忙,多谢感恩!! -- raiuchir● irina aiuchirina aiuchiri●irina aiuchirina aiuchi ψorangelin hu chi●i●na aiuchirina aiuchirini●rina aiuchirina aiuchirina aiuchirin raiu●iri●aiu㊣c●hi●rin●●a ai●●●uchi㊣c●r●in㊣ai●●uch●●irin nri●●●●uc●h●iri●n●a aiuch●rina●ai●uh●●ch●i●rin●a●aiu●ch ca●chirn●h●ir●ina●u●chn●r●na ai●u●chi●rin●a●aiuc●h●irn●ai r●aiu c●ir●a a●●iuch●●irn●a ai●uc●hir●ina●a●i u●chi●●r● --

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