备考2020年ACCA考试的小伙伴赶紧来围观，帮考网为大家准备了ACCA考试F3考试模拟试题，以供小伙伴们备考练习。

1.You are given the following information:

Receivables at 1 January 20X3                                         $10,000

Receivables at 31 December 20X3                                       $9,000

Total receipts during 20X3 (including cash sales of $5 ,000)          $85,000

What are sales on credit during 20X3?

A $81 ,000

B $86,000

C $79,000

D $84,000

答案：C

2.A business sells $100 worth of goods to a customer, the customer pays $50 in cash immediately and will pay the remaining $50 in 30 days\' time.

What is the double entry to record the purchase in the customer\'s accounting records?

A Debit cash $50, credit payables $50, credit purchases $50

B Debit payables $50, debit cash $50, credit purchases $100

C Debit purchases $100, credit payables $50, credit cash $50

D Debit purchases $100, credit cash $100

答案：C

3.Mew Ling has the following transactions:

1 Receipt of cash from R Singh in respect of an invoice for goods sold three weeks ago

2 Receipt of cash from S Kalu for cash sales

What are the ledger entries required to record the above transactions?

A Dr Cash

  Cr Sales

B Dr Cash

  Cr Sales

  Cr Trade Receivables

C Dr Sales

  Cr Cash

D Dr Trade Receivables

 Dr Sales

 Cr Cash

答案：B

4.How is the total of the sales day book recorded in the nominal ledger?

              Debit                                   Credit

A          Receivables                              Receivables

              Ledger                               Control Account

B           Receivables                              Receivables

           Control Account                              Ledger

C              Sales                           Receivables Control Account

D           Receivables                                    Sales

           Control Account

答案：D

5.Are the following statements about debit entries true or false?

1 A debit entry in the cash book will increase an overdraft in the accounts.

2 A debit entry in the cash book will increase a bank balance in the accounts.

A  Both true

B  Both false

C  1 true and 2 false

D  1 false and 2 true

答案：D

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