[問題] 存貨已運出.但銷貨未記錄的影響

[willie1987 (威力是也)]

R.Co.shipped finished goods to a customer on credit.but the sale was not reco-
rded and costs of the finished goods were incorrectly inculded on the period's
balance sheet as part of the finished goods inventory.Which one of the follow-
ing statements is correct concerning the effects of this error?
(A)accounts receivable was not affected.inventory was overstated.sales were
   understated.and cost of goods sold was understated.
(B)accounts receivable was understated.inventory was not affected.sales were
   understated.and cost of goods sold was understated.
(C)accounts receivable was understated.inventory was overstated.sales were
   understated.and cost of goods sold was overstated.
(D)accounts receivable was understated.inventory was overstated.sales were
   understated.and cost of goods sold was understated.

答案:(D)  詳解:存貨已運出.但未記銷貨也未減少存貨.導致低估應收帳款和銷貨.
               高估存貨和銷貨成本.
     我的問題是...(D)的答案是COGS低估...而此題高估了存貨所以COGS應該也得高估
     詳解是也這麼說的...所以答案應該是(C)吧...各位覺得呢@@"

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推 magicwater:沒記錄賣出,CGS也就沒增加,所以是低估
→ willie1987:ㄟ..是低估沒錯..又被解答給打亂思緒了..="= 拍謝!!!