财会类考试2022ACCA/CAT备考模拟试题218

1. [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

查看答案&解析查看所有试题

本文链接：https://www.51ksbd.net/show/klk9zo.html