每日一练F3 答案回复可见

Which of the following calculations could produce an acceptable figure for a trader’s net profit for a period if no
accounting records had been kept?
A Closing net assets plus drawings minus capital introduced minus opening net assets
B Closing net assets minus drawings plus capital introduced minus opening net assets
C Closing net assets minus drawings minus capital introduced minus opening net assets
D Closing net assets plus drawings plus capital introduced minus opening net assets.

C

A C + 2 x $3,660 discounts allowed
B C + 2 x $1,800 bad debts written off
C                                  Sales ledger control account
                                       $                                 $
                                   284,680                      3,660
                                   189,120                      1,800
                                                                      4,920
                                                                   179,790
                                                                       800
                                                     Balance 282,830
                           –––––––– ––––––––
                                    473,800                   473,800
                           –––––––– ––––––––
D C + $1,600 (contras)