每天一练 paper 1.1

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

C     25 per cent per year   ,可用年份：100%/25%=4   一年折旧18000/4=4500

      利润为：83,600 + 18,000 – 4,500 = 97,100