→ etcar:淺顯易懂...感恩呀!!! 推 211.74.66.174 07/05
※ 引述《etcar (阿非)》之銘言：
: 我算過好幾次,第一題勉強可以算的出來,(62,800=26,000+22,000+10,000+4,800 對嗎?)
: Dec. 31, 1998 Dec. 31, 1999
: Ending invertory $22,000 too high $26,000 too low
: Depreciation expense 14,000 too high -----
: Insurance expense 10,000 too low 10,000 too high
: Prepaid insurance 10,000 too high -----
: In addition, on Dec. 31, 1999 fully depreciated equipment was
: Ans:1. understated by $62,800
: 2. $44,800
2. 26,000 + 14,000+ 4,800 = 44,800
期末存貨高估今年盈餘低估故應加回26,000 (98年錯誤已於99年盤點時自動矯正)
14,000 折舊高估使得98年NI低估14,000 => 保留盈餘低估14,000 故應加回
保險費98年低估10,000,使得預付費用多估10,000最後99年因此而高估10,000
保險費 => 至99年底以互相抵銷不影響
4,800 未紀錄之處分資產利得 => 保留盈餘應增加
>_^
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