上一主题:[ 2009 FRM ] Medium Practice Exam 1 Q1-5
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gg

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see

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aaa

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b?

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是不是B啊?

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A

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[em07]

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ddd

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Net business assets at 1 July 2004 186,000
Net business assets at 30 June 2005 274,000
During the year ended 30 June 2005:
Cash drawings by proprietor 68,000
Additional capital introduced by proprietor 50,000
Business cash used to buy a car for the proprietor’s wife,
who takes no part in the business 20,000

应该是126000元

经营性负债增加额=274000-18600-50000=$38000

利润=68000+38000+20000=$126000

his wife's expense is not included in the cost of business

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答案

B

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上一主题:[ 2009 FRM ] Medium Practice Exam 1 Q1-5
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