ACCA考試知識點較多，學習理解并變成自己的知識很關鍵。ACCA真題練習是檢驗學員學習效果的關鍵，學員要重視知識點的學習才可以。
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
7. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners
8. [單選題]17 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
7、正確答案 ：B
8、正確答案 ：C
解析：83,600 + 18,000 – 4,500 = 97,100
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