[請益] 基本觀念請益
初會基本觀念請益
1.若公司將支付廣告費$3,000入帳為借記廣告費$300、貸記現金$300，則將使：
(A)廣告費高估$3,300
(B)現金高估$3,300
(C)現金低估$2,700
(D)廣告費低估$2,700
正確分錄 錯誤分錄
廣告費3,000 廣告費300
現金3,000 現金300
答案是D,我知道費用低估了2700
但是我用T字帳解題現金不是也低估了2700?
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