w*******e
发帖数: 311 | 1 Tack, Inc. reported a retained earnings balance of $150,000 at December 31,
1990. In June 1991, Tack
discovered that merchandise costing $40,000 had not been included in
inventory in its 1990 financial
statements. Tack has a 30% tax rate. What amount should Tack report as
adjusted beginning retained
earnings in its statement of retained earnings at December 31, 1991?
a. $190,000
b. $178,000
c. $150,000
d. $122,000
为何答案是B？我觉得是C啊。Inventory和Retained earning 有关系吗？ | p****4
发帖数: 71 | 2 有关系，当40，000没有包括在当年的INVENTORY的时候，就被当成了COST OF GOODS
SOLD,从而减少了当年的NET INCOME,RECOVERY的时候要把这个REVERSE一下，所以增加
NET INCOME (AFTER TAX) 28,000.
你可以试着用BEGINNING INVENTORY + COST OF GOODS MANUFACTURED - ENDING
INVENTORY = COST OF GOODS SOLD, 其他都不变，当ENDING INVENTORY 减少了40，000
的时候，要保持平衡，只能COGS增加40，000。 希望有帮助！ | w*******e
发帖数: 311 | 3 谢谢了。只能这样理解了。我想成：如果本年度进货的时候就漏记了，也没包括在年末
报表里。
000
【在 p****4 的大作中提到】
: 有关系，当40，000没有包括在当年的INVENTORY的时候，就被当成了COST OF GOODS
: SOLD,从而减少了当年的NET INCOME,RECOVERY的时候要把这个REVERSE一下，所以增加
: NET INCOME (AFTER TAX) 28,000.
: 你可以试着用BEGINNING INVENTORY + COST OF GOODS MANUFACTURED - ENDING
: INVENTORY = COST OF GOODS SOLD, 其他都不变，当ENDING INVENTORY 减少了40，000
: 的时候，要保持平衡，只能COGS增加40，000。 希望有帮助！
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