會計 account phase 解析

overstate係指高估. 例如: expenses was overstated by $XXXXX, 即係支出之前計多$XXXXX. 因為expenses係debit balance, 所以你做更正時就要cr expenses$XXXXX (dr: suspense)去反映正確情況.
undercast就係overcast的相反. Omitted指漏做一個或數個部entry.
考試時要睇清楚每一個字. 例如: will be paid解將來會比錢, was paid解已付. 兩個意思完全唔同, entry亦會完全唔同. will be paid未做double entry, 但was paid已經做好double entry.