正确答案: F

$24,150

题目：Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

解析：

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

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