一道关于tangible non-current assets的选择题(ACCA F3)
问题描述：
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.
答
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,...