Re: [問題] 會計原則變動對淨利的影響

看板Accounting作者cle031 (大學.小學.傻傻分不清楚)時間16年前 (2009/12/04 23:17)推噓1(1推 0噓 1→)

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※ 引述《willie1987 (威力是也)》之銘言： : R.Company's Dec.31 year-end financial statements contained the following erro- : rs: : Dec.31 2007 Dec.31 2008 : ending inventory $7500 understated $11000 overstated : depreciation expense 2000 understated : An insurance permium of $18000 was perpaid in 2007 covering years 2007.2008. : 2009.The prepayment was recorded with a debit to in surance expense.In additi- : on.on Dec.31 2008.fully depreciated machinery was sold for $9500 cash.but the : sale was ont recorded until 2009.There were no other errors durning 2008 or : 2009 and no corrections have been made for any of the errors.Ignore income tax : considerations. : What is the toatal net effect of the errors on R's 2008 net income? : (A)Net income understated by $14500 : (B)Net income overstated by $7500 : (C)Net income overstated by $13000 : (D)Net income overstated by $15000 : (E)Net income understated by $13000 : 答案:D 存貨使淨利高估18,500 出售設備利益沒認列淨利低估9,500(因折舊已提完) 少認列保險費 6000 淨利高估6,000 18,500-9,500+6,000=15,000 其實我是來秀簽名檔(炸開準備研究所壓力真的頗大的昨天還被撞到今天整個肌肉酸痛阿-3- --

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