每天一练 paper 1.1
<p>A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later<br/>found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the<br/>company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.<br/>What would the net profit be after adjusting for this error?<br/>A $106,100<br/>B $70,100<br/>C $97,100<br/>D $101,600</p><p>C 25 per cent per year ,可用年份：100%/25%=4 一年折旧18000/4=4500 </p><p> 利润为：83,600 + 18,000 – 4,500 = 97,100</p>页:
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