I can't understand why the answer is that. (the right two parts which is underlined)

Why some of parts are remain, even though the other part is changed?

Please give me detailed explanatoin

Question 7 An expenditure which should have been classified as machine maintenance is incorrectly classified as the purchase of a new machine, For both the year in which the error is made and the following year, state the effects of the error on the financial statements. y current yeartewors: A too high ex too low year in which error is made Following year N.C.A to be depreciated - impact on expenses understated future profit in SCI expenses overstated Question 8 profit overstated profit understated Which of the following items are current assets? n.ca overstated n.c.a overstate capital overstated capital overstated A Bank overdraft and unearned revenue quantifying the error quantifying the error