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試卷名稱：109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:中級會計學#110835
年份：109年
科目：研究所、轉學考(插大)◆中級會計學
5. Taida Inc. is a calendar-year corporation whose financial statements for 2018 and 2019 included errors as follows:
Assume that purchases were recorded correctly and that no correcting entries were made at December 31, 2018, or at
December 31, 2019. Ignoring income taxes, by how much should Taida's retained earnings be retroactively adjusted at
January 1,2020?
(A) $144,000 increase
(B) $36,000 increase
(C) $18,000 decrease
(D) $9,000 increase