一題錯誤更正 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: F.Co.began operations on Jan.1 2007.Financial statements for 2007 and 2008 co-
: ntained the following errors
: Dec.31 2007 Dec.31 2008
: ending inventory $132000 too high $156000 too low
: depreciation expense 84000 too high -----
: insurance expense 60000 too low 60000 too high
: prepaid insurance 60000 too high -----
: In addition.on Dec.31 2008 fully depreciated equipment was sold for $28800.but
: the sale was not recorded until 2009.No corrections have been made for any of
: the errors.Ignore income tax considerations.The total effect of the errors on
: the amount of F's working capital at Dec.31 2008 is understated by
: (A)$400800 (B)$316800 (C)$184800 (D)$124800
: 答案:(C)

2008年期末存貨少計156,000，營運資金(W/C)少計156,000
2008年出售設備未記錄，現金少計28,800，W/C少計28,800

--