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sunlimei 发表于 2008-5-9 09:24

每日一练F3 答案回复可见

<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.</p><p><br/>What would the net profit be after adjusting for this error?<br/>A&nbsp;&nbsp;&nbsp;&nbsp; $106,100<br/>B&nbsp;&nbsp;&nbsp; &nbsp;$70,100<br/>C&nbsp;&nbsp;&nbsp;&nbsp; $97,100<br/>D&nbsp;&nbsp;&nbsp;&nbsp; $101,600</p><p>C <br/>83,600 + 18,000 – 4,500 = 97,100</p><p></p>

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