ACCA考試對(duì)學(xué)員來說是財(cái)會(huì)知識(shí)掌握的過程，學(xué)員了解ACCA考試的內(nèi)容，可以通過教材去學(xué)習(xí)，而ACCA題型知識(shí)點(diǎn)的分布，學(xué)員可以通過ACCA真題練習(xí)來獲得。
1. [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
D. $101,600
2. [單選題]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
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