在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
8.3 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?
A Understated by $30 ,400
B Understated by $36,100
C Understated by $38,000
D Overstated by $1 ,900
答案：B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
