Re: [問題] 會計原則變動對淨利的影響

[cle031 (大學.小學.傻傻分不清楚)]

※ 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







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推 willie1987:原來如此~太感謝了!!!
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