中會問題 - 會計

※ 引述《babaface (都要幸福)》之銘言：
: Accrued salaries payable of $51,000 were not recorded at December 31,2007.
: Office supplies on hand of $24,000 at December 31, 2008 were erroneously
: treated as expense instead of supplies inventory. Neither of these errors was
: discovered nor corrected. The effect of these two errors would cause
: (a)2007 net income and December 31,2007 retained earnings to be understated
: $51,000 each.
: (b)2008 net income to be understated $75,000 and December 31, 2008 retained
: earnings to beunderstated $24,000.
: (c)2007 net income to be overstated $27,000 and 2008 net income to be
: unerstated $24,000.
: (d)2008 net income and December 31, 2008 retained earnings to be understated
: $24,000 each.
: 答案是c 我選d
: 我不能理解2007年淨利為何高估27000?

這題是 98 年中正會研的考題喔!!
高點的答案是 B

因為, 2007年應付薪資低估 $51,000 => NI 高估 $51,000 ; R/E 高估 $51,000
2008年 NI 會變成低估 $51,000

2008年 期末存貨低估 $24,000 => NI 低估 $24,000 ; R/E 低估 $24,000

所以 2008 年 NI 會低估 : $51,000 + $24,000 = $75,000
R/E 會低估 : $24,000

答案選 B

如果板上的各位覺得哪裡有錯, 也歡迎指正喔!! Thx >"<

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