試卷名稱:110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336
年份:110年
科目:研究所、轉學考(插大)◆中級會計學
5. If both ending inventory and purchases and related accounts payable are understated for 2019,
assume this purchase was recorded and paid for in the year 2020, the effects of this error on net
income(NI) for 2019 and 2020, and current ratio (if greater than 1) at December 31, 2019,
respectively, are