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admin 发表于 2014-9-5 11:31:56 | 显示全部楼层 |阅读模式

The accountant at Investotech discovered the following errors after calculating the company's profit for 20X3:

A non-current asset costing $50,000 has been included in the purchases account

Stationery costing $10,000 has been included as closing inventory of raw materials, instead of stationery expenses


What is the effect of these errors on gross profit and net profit?
A. Understatement of gross profit by $40,000 and understatement of net profit by $50,000
B. Understatement of both gross profit and net profit by $40,000
C. Understatement of gross profit by $60,000 and understatement of net profit by $50,000
D. Overstatement of both gross profit and net profit by $60,000


正确答案:A
答案解析:
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