存貨之錯誤與更正 - 考試

By Ida
at 2014-11-02T14:44
at 2014-11-02T14:44
Table of Contents
甲公司X3年底結帳前發現以下錯誤(定期盤存制)
X3/12/28以起運點交貨賖購一批商品
總價80,000,商品12/28運出,公司在X4/1/4收到
驗收報告才記錄進貨
若不考量所得稅影響,作X3年底結帳前必要更正分錄
疑問:
老師在講解時,說到X3 年的進貨少計,所以負債少計
X4年進貨多計,可是負債是正確的→因為前年度未記,而今年度記入
所以今年帳上的負債正確,這句話我想很久還是無法理解
X4進貨多計,負債也於今年計入,不該於X4年計入而計,不是會造成負債多計嗎?
請善心人士幫忙解答,謝謝!
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