Wanda keeps no accounting records. The following information is available about her position and transactions for
the year ended 31 December 2004:
$
Net assets at 1 January 2004 210,000
Drawings during 2004 48,000
Capital introduced during 2004 100,000
Net assets at 31 December 2004 400,000
Based on this information, what was Wanda’s profit for 2004?
A $42,000
B $242,000
C $138,000
D $338,000 C 400,000 – 210,000 – 100,000 + 48,000 = 138,000 注意，net asset=capital capital=Net assets c/d-Net assets b/d +Drawing-Capital introduced | 
发表于 2008-4-9 22:56
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