【导读】
布丁学网发布2022财会类考试ACCA/CAT模拟考试练习题266,更多ACCA/CAT的模拟考试请访问布丁学网财会类考试频道。
1. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners