ACCA考試知識(shí)點(diǎn)較多，學(xué)習(xí)理解并變成自己的知識(shí)很關(guān)鍵。ACCA真題練習(xí)是檢驗(yàn)學(xué)員學(xué)習(xí)效果的關(guān)鍵，學(xué)員要重視知識(shí)點(diǎn)的學(xué)習(xí)才可以。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（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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