[問題] 關於"會計資訊之品質特性"的問題

[willie1987 (威力是也)]

話說我在做補習班題目的時候做到2題非常相似的題目..

題目的意思是在說這段話到底是符合(同意)還是違反(不同意)會計原則?

以下是兩題非常類似的題目.但是答案卻不太一樣 ="= 有請各位解答了!!!

1.Jenline Upholstery purchased two small calculators at a cost of $23.
  The cost of the calculators was expensed even though they had a 3-year
  estimated useful life.

解答:同意.符合重要性

2.Gigantic Corporation purchased two small calculators at a cost of $32.
  The cost of the calculators was expensed even though they had a 3-year
  estimated useful life.

解答:不同意.違反重要性及成本效益


      ...怎麼兩題幾乎一模一樣的題目答案差那麼多阿..到底哪個才是對的阿="=

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→ ktom:我猜 應該是金額的差異.US GAAP的特性: set the threshold
推 jasonlian:可能是Gigantic公司規模很小，所以$32對他來說不算小。