錯誤更正問題 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 因為題目太長了..我只擷取我想問的重點..如果有不懂的地方請提出疑問謝謝~^^
: (p.s本題有三個情況有錯誤需更正)
: (1)The company has decided to switch from the direct write-off method in acco-
: unting for bad debt expense to the precentage-of-sales approach.Assume that G.
: Co. has recognized bad debt expense as the receivable have actually become un-
: collectible in the following way:
: 2007 2008
: From 2007 sales $31800 $12000
: From 2008 sales 45000
: The controller estimated that an additional $65400 will be charged off in 2009
: :$11400 applicable to 2007 sales and $54000 to 2008 sales.
: (2)略.非問題所在
: (3)略.非問題所在
: Instructions:
: 1.Assume that G.Co.reported net income of $1000000 for 2008.Present a schedule
: showing the corrected net income after reveiwing the above transactions.
: 2.(略)
: 答案: 1. 2008年淨利
: 報導淨利 $1000000
: (1)屬於2007年之壞帳 12000
: 屬於2008年之壞帳 (54000)
: (2) ---- XXX
: (3) ---- XXX
: (2跟3非問題所在.略)
: 調整後淨利: $XXX
: 我不太懂第一個情況的壞帳那些金額怎麼來的...
: 有請這方面的高手出手相助了!!! 拜託了感恩!!!


2007 2008 2009
From 2007 sales $31800 $12000 $11400
From 2008 sales 45000 54000

2008年
使用備抵法今年應有的壞帳費用$99000
直接沖銷法的壞帳費用只有$57000

所以淨利高估$42000

應該是這樣解，如果有問題，就麻煩高手更正，謝謝^^

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