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 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

2.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

3.Which one of the following statements about an imprest system of petty cash is correct?

A An imprest system for petty cash controls small cash expenditures because a fixed amount is paid into petty cash at the beginning of each period.

B The imprest system provides a control over petty cash spending because the amount of cash held in petty cash at any time must be equal to the value of the petty cash vouchers for the period.

C An imprest system for petty cash can operate without the need for petty cash vouchers or receipts for spending.

D An imprest system for petty cash helps with management of small cash expenditures and reduces the risk of fraud.

答案：D

4，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

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

A $544

B $589

C $534

D $579

答案：A

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