掌握ACCA考試的知識點的內(nèi)容，運用多學(xué)內(nèi)容是很關(guān)鍵的。ACCA考試每一門的課程都需要一段時間的備考才可以，在備考的時候，ACCA真題練習(xí)可以更好的學(xué)習(xí)ACCA考試的課程！ACCA真題練習(xí)可以更好的學(xué)習(xí)ACCA考試的課程！
9. [單選題]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
10. [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
9、正確答案 ：B
10、正確答案 ：C
解析：83,600 + 18,000 – 4,500 = 97,100
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