quasi reorganization 的一個step是把股本面額降低 產生APIC 然後去抵銷累積虧損 讓累積虧損變成0 改善財務結構 錯誤前期調整本來應該調整retained earnings 但是因為她經過quasi reorg. 所以就直接借APIC 代替本來應該要借的retained earnings (不然累積虧損又出現了) ※ 引述《willie1987 (威力是也)》之銘言： : 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 : 我不太懂這題的觀念,有請高手幫幫忙,多謝感恩!! -- 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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