备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面帮考网就给大家分享一些，ACCA考试F3考试试题，备考的小伙伴赶紧来练练手吧。

1.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.Which of the following documents should accompany a return of goods to a supplier?

A Debit note

B Remittance advice

C Purchase invoice

D Credit note

答案：A

4.Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A 1 and 2 only

B 1,2and3only

C 1 only

D All of them

答案：B

5.In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

A The sales returns day book

B The cash book

C The purchase returns day book

D The purchase day book

答案：C

以上就是帮考网分享给大家的ACCA考试F3考试试题的内容，希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题，敬请关注帮考网！