關於存貨方面2題選擇題 - 會計

1.The inventory account of L.Co. at Dec.31 2005.inclued the following items
inventory amount
Merchandise out on consignment at sales price $20000
(including markup of 40% on selling price)
Goods purchased.in transit(shipped f.o.b.shipping point) 12000
Goods held on consignment by L 10000
Goods out on approval(sales price $7600.cost $6400) 7600
Based on the above information.the inventory account at Dec.31 2005.should be
reduced by
(A)$19200 (B)$27600 (C)$31200 (D)$23200

答案:(A).....這題我看不太懂題目的內容ˊˋ

2.D.Inc.is a calendar-yaer corporation.Its financial statement for the yaers
2007 and 2006 contained errors
2007 2006
ending inventory $3000 overstated $8000 overstated
depreciation expense $2000 understated $6000 overstated
Assume that no correcting entries were made at Dec.31 2006.Ignoring income
taxes.retained earnings at Dec.31 2007 be overstated or understated ?
(A)$1000 understated (B)$5000 overstated (C)$5000 understated
(D)$9000 understated

答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估 所以我選(B)
但解答的答案似乎是把2006的折舊低估算近來..
折舊費用不是只能在當期認列嗎...所以我不太懂為什麼答案是(A)


以上兩題...有請高手解答了...拜託了感恩!!!

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