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國立政治大學 2025 · 考試 · 第 21 題

考科審計學

Fraudulent sales and accounts receivables recorded at year-end (with no cost of goods sold entry) will:

  • (A)
    Decrease recorded net income.
  • (B)
    Decrease the current ratio.
  • (C)
    Increase days of sales in accounts receivable.
  • (D)
    Increase year-end recorded inventory.
  • (E)
    All of the above.

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