A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the
company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.
What would the net profit be after adjusting for this error?
A $106,100
B $70,100
C $97,100
D $101,600 C 25 per cent per year ,可用年份：100%/25%=4 一年折旧18000/4=4500 利润为：83,600 + 18,000 – 4,500 = 97,100 | 
发表于 2008-4-10 14:01
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