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.Y purchased some plant on 1 January 20X0 for $38,000. The payment for the plant was correctly entered in the cash book but was entered on the debit side of the plant repairs account.

Y charges depreciation on the straight line basis at 20% per year, with a proportionate charge in the years of acquisition and disposal, and assuming no scrap value at the end of the life of the asset.

How will Y\\'s profit for the year ended 31 March 20X0 be affected by the error?

A Understated by $30 ,400

B Understated by $36,100

C Understated by $38,000

D Overstated by $1 ,900

答案：B

2.B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition.

What will the depreciation charge for the lorry be in B\\'s accounting period to 30 September 20X0?

A $3,000

B $2, 500

C $2,000

D $5,000

答案：B

3.W bought a new printing machine. The cost of the machine was $80,000. The installation costs were $5,000 and the employees received training on how to use the machine, at a cost of $2,000. Before using the machine to print customers\\' orders, a test was undertaken and the paper and ink cost $1 ,000

What should be the cost of the machine in the company\\'s statement of financial position?

A $80,000

B $85,000

C $86,000

D $88,000

答案：C

4.What are the correct ledger entries to record an acquisition of a non-current asset on credit?

            Debit                                Credit

A Non-current assets - cost                 Receivables

B Payables                               Non-current assets - cost

C Non-current assets - cost                    Payables

D Non-current assets - cost                 Revaluation surplus

答案：C

5.Which of the following statements are correct?

1 IAS 16 Property, plant and equipment requires entities to disclose the purchase date of each asset.

2 The carrying amount of a non-current asset is the cost or valuation of that asset less accumulated depreciation.

3 IAS 16 Property, plant and equipment permits entities to make a transfer from the revaluation surplus to retained earnings for excess depreciation on revalued assets.

4 Once decided, the useful life of a non-current asset should not be changed.

A 1,2and3

B 2 and 3 only

C 2 and 4 only

D 1,2and4only

答案：B

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！