科目：會計損益表錯誤更正
問題 2009 2008
sales.................. $1,000,000 $960,000
cost of googs sold..... 586,400 609,600
gross profit on sales.. 413,600 350,400
operating expenses..... 307,000 298,000
net income............. 106,600 52,400
at the end of 2008(right-hand column above)the inventory was
understated by $33,600,but the error was not discovered until
after the accounts had been closed and financial statements
prepared at the end of 2009.
compute the corrected net income figures for 2008 and 2009.
我自己的想法：
存貨在2008年底的時候少計,期末存貨要+33,600,所以2008年底銷貨
成本要+33,600 淨利要-33,600,隔年淨利要+33,600。
但是答案是給2008年淨利:106,600+33,600
2009年淨利:52,400-33,600
我不懂的地方：
存貨少計,淨利不是高估嗎?我有問過其他朋友他們想法也跟我一樣,
但是答案是老師給得應該不會錯吧,我想了很多次不知道是不是我自
己搞錯了,請各位幫我解答 非常感謝。