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NEW QUESTION: 1
기업이 한 해 동안 부채 중 하나를 부채로 지불했다고 가정하자.이 실수의 결과는?
A. 자산, 순이익 및 자본은 영향을 받지 않습니다
B. 자산과 이윤과 자본}은 과소 평가되었고 부채는 과대 평가되었다.
C. 자산과 부채가 과소 평가되었습니다.
D. 자산 부채와 자본이 과소 평가되었습니다.
Answer: C
Explanation:
When a liability is paid, an entry debiting accounts payable and crediting cash is made. If an entity erroneously pays a liability twice, the accounts payable and cash accounts will be understated by the amount of the liability. Hence, assets and liabilities will be understated.