作者vance0519 (NCCU Accounting)
看板Accounting
標題Re: [問題] 一題錯誤更正
時間Mon Jan 18 23:40:07 2010
※ 引述《willie1987 (威力是也)》之銘言：
: 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年期末存貨少計156,000，營運資金(W/C)少計156,000
2008年出售設備未記錄，現金少計28,800，W/C少計28,800
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◆ From: 218.170.109.208
1F：推 willie1987:那什麼2007末存轉過去的不用計算進去!? 我的問題在這邊 01/19 00:14
哈，2007期末存貨結轉為2008的期初存貨
問題是，題目問的是2008期末營運資金，營運資金只牽涉實帳戶。
初存末存的問題是因為計算銷貨成本，影響的是淨利。
不知道這樣有沒有解決你的問題？
※ 編輯: vance0519 來自: 218.170.109.208 (01/19 10:37)
2F：推 willie1987:喔喔!!了改了~多謝囉!!! 01/19 23:03