[考題] 彰銀會計問題
想問一下這兩題
【3】18.下列何者應做前期損益調整？
1.期末發現之本期會計錯誤 2.火災損失 3.期末發現前期會計錯誤.
4.固定資產原採直線法改為加速折舊法
【2】19.有關庫藏股票的說明與會計分錄，下列何者正確？
1.期末的庫藏股票，應做為「保留盈餘」的減項
請問
第18題 之選項 1 應該怎麼處理?
2 是列入非常損益嗎?
4 是列入會計原則變動影響數?
第19題 之選項 1 是錯在應該是"股東權益"的減項 對嗎?
謝謝
懇請高手解答
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 61.62.15.16
推
05/30 21:26, , 1F
05/30 21:26, 1F
→
05/30 21:27, , 2F
05/30 21:27, 2F
→
05/30 21:28, , 3F
05/30 21:28, 3F
→
05/30 21:29, , 4F
05/30 21:29, 4F
→
05/30 21:30, , 5F
05/30 21:30, 5F
→
05/30 21:34, , 6F
05/30 21:34, 6F
推
05/30 22:16, , 7F
05/30 22:16, 7F
→
05/30 22:17, , 8F
05/30 22:17, 8F
推
05/30 22:22, , 9F
05/30 22:22, 9F
→
05/30 22:24, , 10F
05/30 22:24, 10F
→
05/30 22:25, , 11F
05/30 22:25, 11F
→
05/30 22:26, , 12F
05/30 22:26, 12F
→
05/30 22:31, , 13F
05/30 22:31, 13F
→
05/30 22:31, , 14F
05/30 22:31, 14F
推
05/30 22:38, , 15F
05/30 22:38, 15F
推
05/30 22:41, , 16F
05/30 22:41, 16F
推
05/31 00:13, , 17F
05/31 00:13, 17F
→
05/31 00:14, , 18F
05/31 00:14, 18F
→
05/31 00:14, , 19F
05/31 00:14, 19F
→
05/31 00:20, , 20F
05/31 00:20, 20F
推
05/31 00:22, , 21F
05/31 00:22, 21F
→
05/31 00:23, , 22F
05/31 00:23, 22F
→
05/31 00:24, , 23F
05/31 00:24, 23F
→
05/31 00:24, , 24F
05/31 00:24, 24F
推
05/31 06:18, , 25F
05/31 06:18, 25F
→
05/31 06:19, , 26F
05/31 06:19, 26F
→
05/31 06:20, , 27F
05/31 06:20, 27F
推
05/31 07:24, , 28F
05/31 07:24, 28F
推
05/31 10:05, , 29F
05/31 10:05, 29F
→
05/31 10:05, , 30F
05/31 10:05, 30F
→
05/31 10:07, , 31F
05/31 10:07, 31F
→
05/31 10:08, , 32F
05/31 10:08, 32F
推
05/31 10:14, , 33F
05/31 10:14, 33F
→
05/31 10:15, , 34F
05/31 10:15, 34F
Finance 近期熱門文章
PTT職涯區 即時熱門文章
41
91