Question

关于会计英语的一道题，求翻译。

A purchase of office equipment for cash of $130 was recorded as an addition to Office equipment and an addition to Liabilities . By what amounts are the accounts under-or overstated as a result of this error?("Understated"means too low , and "overstated"means too high.)
答案是：Assets , overstated $130 ; Liabilities , overstated $130

Answer 1

公司在器材上消费了130美金，在负债栏中被记为办公设备项。这使得哪些账目出错？多了或少了多少金额？
答案：资产，多了130美金；负债，多了130美金

追问

请问 为什么“资产，多了130美金；负债，多了130美金 ”

Answer 2

购买办公室设备,现金130美元的记录为一个除了办公设备和增加负债。由实验的帐目under-or夸大了由于这个错误?(“恰到好处”是指过低,而“夸大”是指太高。)