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布丁学网发布"Hindberg is a car retailer. On 1 April 2014, Hindberg sold a"考试试题下载及答案,更多ACCA/CAT的考试试题下载及答案考试题库请访问布丁学网财会类考试频道。
[单选题]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:
A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23,105
D. $23,000
E. $20,909
F. $24,150