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.According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?

1 If certain conditions are met, an entity may decide to capitalise development expenditure.

2 Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.

3 Capitalised development expenditure must be amortised over a period not exceeding 5 years.

4 Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current assets.

A 1,2and4only

B 1 and 3 only

C 2 and 4 only

D 3 and 4 only

答案：C

2.Which of the fllowing items should be included in current assets?

(i) Assets which are not intended to be converted into cash

(ii) Assets which will be converted into cash in the long term

(iii) Assets which will be converted into cash in the near future

A (i) only

B(ii) only

C (iii) only

D(ii) and (iii)

答案;C

3.Which of the following statements describes current assets?

A Assets which are currently located on the business premises

B Assets which are used to conduct the organisation\'s current business

C Assets which are expected to be converted into cash in the short-term

D Assets which are not expected to be converted into cash in the short-term

答案;C

4.Banjo Co purchased a building on 30 June 20X8 for $1 ,250,000. At acquisition, the useful life of the building was 50 years. Depreciation is calculated on the straight-line basis. 10 years later, on 30 June 20Y8 when the carrying amount of the building was $1 ,000,000, the building was revalued to $1,60000. Banjo Co has a policy of transferring the excess depreciation on revaluation from the revaluation surplus to retained earnings.

Assuming no further revaluations take place, what is the balance on the revaluation surplus at 30 June 20Y9?

A $335,000

B $310,000

C $560,000

D $585,000

答案：D

5.A non-current asset (cost $15,000, depreciation $10,000) is given in part exchange for a new asset costing $20, 500. The agreed trade-in value was $5 ,500. Which of the following will be included in the statement of profit or loss?

A A profit on disposal                                 $5 ,500

B A loss on disposal                                   $4 ,500

C A loss on purchase of a new asset         $5, 500

D A profit on disposal                                 $500

答案：D

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！