會計的一些問題 - 考試

我最近在準備會計的考試

我想請問一個小問題，希望懂得大大，請好心的告訴我，^^感謝了

主要問是要對資產、業主權益、銷貨成本、淨利的影響

1.Goods purchased on account in December of the current year and shipped
FOB shipping poing were recoreded as purchases, but were not included in
the count of goods on hand on December 31 bucause they had not arrived
by December31.

2.The ending inventory in the previous period was understated.

3.A physical count of goods on hand at the end of the curent year resulted
in some goods being counted twice.

4.Goods purchased on account in December of the current year and shipping
FOB destination were recorded as purchases, but were not included in the
count of goods on hand on December 31 because they had not arrived by
December 31.

5.The internal auditors discovered that the ending in ventory in the previous
period was understated $1500 and that the ending inventory in the curent
period was overstated $2500.


我不知道我的判斷對不對

1.不知道
2.期末存貨少計
3.期末存貨多計
4.不知道
5.不知道

題目有點長，希望大大有耐心的看完它^^謝謝

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