【导读】
布丁学网发布ACCA/CAT2022专项训练每日一练(08月29日),更多ACCA/CAT的每日一练请访问布丁学网财会类考试频道。
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