一道关于tangible non-current assets的选择题(ACCA F3)

一道关于tangible non-current assets的选择题(ACCA F3)
Recording the purchase of computer stationery by debiting the computer equipment at cost account would result in:
A.an overstatement of profit and an overstatement of non current assets.
B.an understatement of profit and an overstatement of non current assets.
C.an overstatement of profit and an understatement of non current assets.
明月轩舞蹈 1年前 已收到1个回答 举报

血-玲-珑 花朵

共回答了15个问题采纳率:93.3% 举报

computer stationery不是non current assets,属于消耗品.
网上查这类商品,发现很多都是各种打印纸,label之类的东西.
本应该
dr expense
少计了expense当然就是 an overstatement of profit.
本不该计入non current asset,但计入后就导致overstatement of NCA

1年前

7
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