2022财会类考试ACCA/CAT高效提分每日一练(08月08日)

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

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