17 A business income statement for the year ended 31 Decembe

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[单选题]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?

A. $106,100
B. $70,100
C. $97,100
D. $101,600

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[单选题]10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares. 2 A rights issue of ordinary shares. 3 An issue of loan notes. 4 An upward revaluation of non-current assets.

A. 1 and 3
B. 2 and 3
C. 1 and 4
D. 2 and 4

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