单项选择题
Which one of the following would occur if the purchase of computer stationary was debited to the computer equipment at cost account?
A． An overstatement of profit and an overstatement of non-current assets.
B． An overstatement of profit and an understatement of non-current assets.
C． An understatement of profit and an understatement of non-current.
D． An understatement of profit and an overstatement of non-current assets.
