會計原則變動對淨利的影響 - 會計

R.Company's Dec.31 year-end financial statements contained the following erro-
rs:
Dec.31 2007 Dec.31 2008
ending inventory $7500 understated $11000 overstated
depreciation expense 2000 understated
An insurance permium of $18000 was perpaid in 2007 covering years 2007.2008.
2009.The prepayment was recorded with a debit to in surance expense.In additi-
on.on Dec.31 2008.fully depreciated machinery was sold for $9500 cash.but the
sale was ont recorded until 2009.There were no other errors durning 2008 or
2009 and no corrections have been made for any of the errors.Ignore income tax
considerations.
What is the toatal net effect of the errors on R's 2008 net income?
(A)Net income understated by $14500
(B)Net income overstated by $7500
(C)Net income overstated by $13000
(D)Net income overstated by $15000
(E)Net income understated by $13000

答案:D

我的算法是:在2008因存貨NI共高估7500+11000=18500
因保險費高估=>NI低估6000(18000/3)
所以2008NI共高估18500-6000=12500 不過沒這個答案..所以我錯了

請各位會的人教教我吧~拜託感恩!!!




--