asked in 教育與參考考試 · 1 decade ago

急!!!! (會計)存貨錯誤之影響 20點

Condensed income statements for A company for two years are shown below.

20X8 20X7

Sales $250,000 $200,000

Cost of goods sold (150,000) (100,000)

Gross margin $100,000 $100,000

Operating expenses (60,000) (60,000)

Operating income $40,000 $40,000

After the end of 20X8,the company discovered that an error had resulted in an $15,000 under statement of the 20X7 ending inventory.

Compute the corrected operating income for 20X7 and 20X8,what effect will the error have on operating income and owner’s equity for 20X9?

!!!!請幫我解此題 並附中文翻譯 謝謝

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  • 1 decade ago
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    簡明損益表為公司兩年如下。

    20X8年20X7年

    銷售 25萬美元20萬美元

    商品銷售成本(150,000)(100,000)

    毛利潤 100,000元100,000元

    營業支出(60,000)(60,000)

    營業收入$ 40,000 $ 40,000

    20X8年結束後,該公司發現的錯誤導致了一個 15000美元的聲明下的20X7年期末存貨。

    計算修正為 20X7年經營收入和20X8年,該錯誤會產生什麼影響對經營收入和所有者權益為 20X9年?

    200000-(100000+15000)-60000=25000...............20X7正確盈餘

    20X7期末存貨多計,成本少記,盈餘多計, 股東權益多計

    20X8期初存貨多計,成本多記,盈餘少計, 股東權益少計

    20X9發現, 沒有影響

    Source(s): 自己
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