Question

问一道ACCA F3 KIT 里面的题。

关于error的概念的。
Which one of the following would be an error of priciple?
A Plant an machinery purchased was credted to a non-current assets account
B Plant an machinery purchased was debited to the purchased account
C Plant an machinery purchased was debited to the equipment account
我想问一下A是属于哪种错误？purchase account 和 non-current assets 怎么区分？还有C是不是error of commission？谢谢了，看着看着乱了。

Answer 1

A属于借贷方向记错了，购买来的固定资产应增加资产，记固定资产账户的借方。purchase account是费用类账户，年终结转到利润表里，而non-current account 是资产类账户，归入资产负债表，两个性质不同。c属于原则性错误，借贷方向对了，但是没有分清是费用类账户还是资产类账户。

Answer 2

ACCA现在进行考前在线答疑，有什么问题，你可以到财华国际的官方网站上去了解下。