正确答案: C
题目:17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
解析:83,600 + 18,000 – 4,500 = 97,100
学习资料的答案和解析:
1 A bonus issue of ordinary shares. 2 A rights issue of ordinary shares. 3 An issue of loan notes. 4 An upward revaluation of non-current assets.