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Aug 25th 2013, 04:36

現購商品$5,000 卻誤記為賒購商品$5,000，會造成試算表產生何種現象？
(1)借貸相等且金額正確 (2)借貸相等但金額相差$10,000
(3)借貸相等但金額同時低估$5,000 (4)借貸相等但金額同時高估$5,000
答：【4】
現購→借：進貨貸：現金
賒購→借：進貨貸：應付帳款

借貸相等這沒問題，
但金額同時高估$5,000(這要怎麼解釋??)

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