問題詳情
一、以下為各自獨立之三小題：
⑴台北公司 X3 年初查帳時發現下列資料：①存貨：X1 年底低估$1,000，X2 年底低估$800；②遞延利息收入：X1 年底低估$800，X2 年底低估$1,200；③應付薪資負債：X1 年底低估$1,600，X2 年底低估$1,000。請問該公司 X2 年的稅前營業利益高估或低估多少？（5 分）
⑴台北公司 X3 年初查帳時發現下列資料：①存貨：X1 年底低估$1,000，X2 年底低估$800；②遞延利息收入：X1 年底低估$800，X2 年底低估$1,200；③應付薪資負債：X1 年底低估$1,600，X2 年底低估$1,000。請問該公司 X2 年的稅前營業利益高估或低估多少？（5 分）
參考答案
答案：A
難度：非常簡單0.9
統計：A(27),B(2),C(0),D(0),E(0)
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