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为了帮助大家更好的备考ACCA考试,帮考网给大家带来2020年ACCA考试-F3财务会计模拟练习题(9),供大家练习,希望能够对大家有所帮助。
9.1 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
9.2 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
9.3 Alpha sells machine B for $50,000 cash on 30 April 20X4. Machine B cost $100,000 when it was purchased and has a carrying amount of $65,000 at the date of disposal. What are the journal entries to record the disposal of machine B?
A. Dr Accumulated depreciation $35,000
Dr Loss on disposal (SPL) $15,000
Dr Cash $50,000
Cr Non-current assets - cost $100,000
B. Dr Accumulated depreciation $65,000
Dr Loss on disposal (SPL) $35,000
Cr Non-current assets - cost $100,000
C. Dr Accumulated depreciation $35,000
Dr Cash $50,000
Cr Non-current assets $65,000
Cr Profit on disposal (SPL) $20,000
D. Dr Non-current assets $65,000
Dr Accumulated depreciation 35,000
Cr Cash $50,000
Cr Profit on disposal (SPL) $50,000
答案:A
9.4 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
今天的试题分享到此结束,预祝各位小伙伴顺利通过接下来的ACCA考试,如需查看更多ACCA考试试题,记得关注帮考网!
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