每天一练 paper 1.1 答案＋分析！
<p>Wanda keeps no accounting records. The following information is available about her position and transactions for<br/>the year ended 31 December 2004:<br/>$<br/>Net assets at 1 January 2004 210,000<br/>Drawings during 2004 48,000<br/>Capital introduced during 2004 100,000<br/>Net assets at 31 December 2004 400,000<br/>Based on this information, what was Wanda’s profit for 2004?<br/>A $42,000<br/>B $242,000<br/>C $138,000<br/>D $338,000</p><p> </p><p>C 400,000 – 210,000 – 100,000 + 48,000 = 138,000</p><p>注意，net asset=capital</p><p> capital=Net assets c/d-Net assets b/d +Drawing-Capital introduced</p><p> </p><p> </p>页:
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