一道tangible non-current assets的题目,请大家帮助,谢谢.

Recording the purchase of computer stationery by debiting the computer equipment at cost account would result in:

A. an overstatement of profit and an overstatement of non current assets.

B.an understatement of profit and an overstatement of non current assets.

C.an overstatement of profit and an understatement of non current assets.

The correct choice is A. WHY???

谢谢.