※ 引述《babaface (都要幸福)》之铭言： : Accrued salaries payable of $51,000 were not recorded at December 31,2007. : Office supplies on hand of $24,000 at December 31, 2008 were erroneously : treated as expense instead of supplies inventory. Neither of these errors was : discovered nor corrected. The effect of these two errors would cause : (a)2007 net income and December 31,2007 retained earnings to be understated : $51,000 each. : (b)2008 net income to be understated $75,000 and December 31, 2008 retained : earnings to beunderstated $24,000. : (c)2007 net income to be overstated $27,000 and 2008 net income to be : unerstated $24,000. : (d)2008 net income and December 31, 2008 retained earnings to be understated : $24,000 each. : 答案是c 我选d : 我不能理解2007年净利为何高估27000? 这题是 98 年中正会研的考题喔!! 高点的答案是 B 因为, 2007年应付薪资低估 $51,000 => NI 高估 $51,000 ; R/E 高估 $51,000 2008年 NI 会变成低估 $51,000 2008年 期末存货低估 $24,000 => NI 低估 $24,000 ; R/E 低估 $24,000 所以 2008 年 NI 会低估 : $51,000 + $24,000 = $75,000 R/E 会低估 : $24,000 答案选 B 如果板上的各位觉得哪里有错, 也欢迎指正喔!! Thx >"< --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 59.117.15.89 ※ 编辑: min1127 来自: 59.117.15.89 (03/23 23:06)