单选题：Y purchased some plant on 1 January 20X0 for $38,000. The payment for the plant

题目内容：

Y purchased some plant on 1 January 20X0 for $38,000. The payment for the plant was correctly entered in the cash book but was entered on the debit side of the plant repairs account.Y charges depreciation on the straight line basis at 20% per year,

with a proportionate charge in the years of acquisition and disposal, and assuming no scrap value at the end of the life of the

asset.

How will Y's profit for the year ended 31 March 20X0 be affected by the error?

AUnderstated by $30,400

BUnderstated by $36,100

CUnderstated by $38,000

DOverstated by $1,900

答案解析：

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