每日一练F3 答案回复可见
<p>A business purchased a motor car on 1 July 2003 for $20,000. It is to be depreciated at 20 per cent per year on<br/>the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation<br/>charge in the year of purchase.<br/><br/>The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.<br/><br/>How will the business profit for the year ended 31 December 2003 be affected by the error?<br/><br/>A Understated by $18,400<br/>B Understated by $16,800<br/>C Understated by $18,000<br/>D Overstated by $18,400</p><p></p><p>A <br/>20,000 minus 16,000 x 20%/2</p><p></p>页:
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