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备考是一条艰辛而又漫长的旅程,只有掌握了学习方法,才能轻松应对。为了帮助大家更好的备考,下面帮考网给大家分享一些ACCA考试F3考试试题,备考的小伙伴赶紧来练练手吧。
1.Which of the following best explains what is meant by \'capital expenditure?
A Expenditure on non-current assets, including repairs and maintenance
B Expenditure on expensive assets
C Expenditure relating to the issue of share capital
D Expenditure relating to the acquisition or improvement of non-current assets
答案:D
2.Lance is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs:
Water treatment equipment $39 ,800
Delivery $1,100
Maintenance charge $3 ,980
Sales tax $7 ,854
Invoice total $52,734
Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?
A $39,800
B $40,900
C $44, 880
D $52,734
答案:B
3.Which one of the following costs would be clasified as revenue expenditure on the invoice for a new company car?
A Road tax
B Number plates
C Fitted stereo radio
D Delivery costs
答案:A
4.Which of the following costs would be classified as capital expenditure for a restaurant business?
A A replacement for a broken window
B Repainting the restaurant
C An iluminated sign advertising the business name
D Cleaning of the kitchen floors
答案:C
5.Which one of the following assets may be classified as a non-current asset in the financial statements of a business?
A A tax refund due next year
B A motor vehicle held for resale
C A computer used in the office
D Cleaning products used to clean the office floors
答案:C
以上就是本次帮考网分享给大家的关于ACCA考试F3考试试题,如果大家想要了解更多关于ACCA考试的试题,可以多多关注帮考网。
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