錯誤更正 - 會計

Accrued salaries payable of $11000 were not recorded at Dec.31 2001.Office su-
pplies on hand of $5000 at Dec.31 2002 were erroneously treated as expense in-
stead of supplies inventory.Neither of these errors was discovered nor correc-
ted.The effect of these two errors would cause
(A)2002 net income to be understated $16000 and Dec.31 2002 retained earnings
to be understated $5000
(B)2001 net income and Dec.31 2001 retained earnings to be understated $11000
each

答案:(B) 2001 2002
我的算法是... 1. (11000) 11000
2. 5000
──── ────
(11000) 16000
所以2002年NI低估16000.而RE則低估16000-11000=5000
但答案是(B).......我不懂..可能答案錯了...
那大家的覺得呢@@"..

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