ACCA每天一練PAPER1.1(9月3日)

11 The following information is available for Orset, a sole trader who does not keep full accounting records:
    $
    Inventory 1 July 2004 138,600
    30 June 2005 149,100
    Purchases for year ended 30 June 2005 716,100
    Orset makes a standard gross profit of 30 per cent on sales.
    Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?
    A $2,352,000
    B $1,038,000
    C $917,280
    D $1,008,000
    答案：D