錯誤調整觀念題 - 會計

quasi reorganization 的一個step是把股本面額降低 產生APIC 然後去抵銷累積虧損

讓累積虧損變成0 改善財務結構

錯誤前期調整本來應該調整retained earnings 但是因為她經過quasi reorg.

所以就直接借APIC 代替本來應該要借的retained earnings (不然累積虧損又出現了)

※ 引述《willie1987 (威力是也)》之銘言：
: 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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