报考2020年ACCA考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面帮考网就给大家分享一个ACCA考试F3考试模拟试题，备考的小伙伴赶紧来练练吧。

1.What is the total of the purchases day book?

A $880

B $823

C $1 ,033

D $958

答案：B

2.Smith Co has the following transactions:

1 Purchase of goods on credit from T Rader: $450

2 Return of goods purchased on credit last month to T Rouble: $700

What are the correct ledger entries to record these transactions?

A Dr Purchases                            $450

  Dr Purchase Returns                     $700

  Cr Cash                                                 $450

  Cr Trade Payables                                       $700

B Dr Purchases                              $450

  Dr Trade Payables                         $700

  Cr Purchase Returns                                     $1,150

C Dr Purchases                              $450

  Dr Trade Payables                         $250

  Cr Purchase Returns                                      $700

D Dr Purchase Returns                       $700

  Dr Purchases                              $450

  Cr Trade Payables                                       $1,150

答案：C

3.What is the total of the sales day book?

A $544

B $589

C $534

D $579

答案：A

4.How is the total of the purchases day book posted to the nominal ledger?

A Debit purchases, Credit cash

B Debit payables control, Credit purchases

C Debit cash, Credit purchases

D Debit purchases, Credit payables control

答案：D

5.Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?

A Petty cash voucher

B Record of the transaction in the petty cash book

C Receipt for the expense

D Transfer of cash from the bank account into petty cash

答案：A

以上是本次帮考网分享给大家的ACCA考试试题，备考的小伙伴抓紧时间练习一下吧。欲了解更多关于ACCA考试的试题，敬请关注帮考网！