ACCA真题练习可以更好的学习ACCA考试的课程！

掌握ACCA考试的知识点的内容，运用多学内容是很关键的。ACCA考试每一门的课程都需要一段时间的备考才可以，在备考的时候，ACCA真题练习可以更好的学习ACCA考试的课程！ACCA真题练习可以更好的学习ACCA考试的课程！

9. [单选题]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. [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

D. $101,600

9、正确答案 ：B

10、正确答案 ：C

解析：83,600 + 18,000 – 4,500 = 97,100

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