ACCA真题对学员很关键，要引起重视！

ACCA考试知识点较多，学习理解并变成自己的知识很关键。ACCA真题练习是检验学员学习效果的关键，学员要重视知识点的学习才可以。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

7. [单选题]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. [单选题]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、正确答案 ：B

8、正确答案 ：C

解析：83,600 + 18,000 – 4,500 = 97,100

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