錯誤調整觀念題 - 會計

M.Corporation has experience a net loss for a number of year.On Dec.31,2003,
the corporation had agreed to a quasi-reorganization and to the revaluation of
certain balance sheet account balances,subject to stockholder approval.At the
beginning of 2004 while auditing the books of the M.corporation,you find the
corporation has failed to accrue salaries and wages in 2003.The error would be
recorded by debiting ___

答: additional paid-in capital

我不太懂這題的觀念,有請高手幫幫忙,多謝感恩!!

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