单选题：A business purchased a motor car on 1 July 20X3 for $20,000. It is to be depreci

题目内容：

A business purchased a motor car on 1 July 20X3 for $20,000. It is to be depreciated at 20 per cent per year on the straight

line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation charge in the years

of purchase and disposal.The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor

vehicles repairs account.

How will the business profit for the year ended 31 December 20X3 be affected by the error?

AUnderstated by $18,400

B Understated by $16,800

COverstated by $18,400

DOverstated by $16,800

答案解析：

A company bought a property four years ago on 1 January for $ 170,000. Since the

A company bought a property four years ago on 1 January for $ 170,000. Since then property prices have risen substantial

分类：ACCA英国注册会计师试题题型：单选题

Which one of the following statements correctly defines non-current assets?AAssets that are held for use in the producti

分类：ACCA英国注册会计师试题题型：单选题

Which one of the following would occur if the purchase of computer stationary was debited to the computer equipment at c

分类：ACCA英国注册会计师试题题型：单选题

An organisation's asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledge

分类：ACCA英国注册会计师试题题型：单选题

An asset register showed a carrying amount of $67,460. A non-current asset costing $15,000 had been sold for $4,000, mak

分类：ACCA英国注册会计师试题题型：单选题