下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
今天帮考网为大家带来2020年ACCA考试F3-财务会计(基础)复习试题(2),希望对你们备考有所帮助,备考的小伙伴一起来看看吧。
2.1 Which of the following best explains what is meant by \'capital expenditure?
A Expenditure on non-current assets, including repairs and maintenance
B Expenditure on expensive assets
C Expenditure relating to the issue of share capital
D Expenditure relating to the acquisition or improvement of non-current assets
答案:D
2.2 Which of the following costs would be classified as capital expenditure for a restaurant business?
A A replacement for a broken window
B Repainting the restaurant
C An illuminated sign advertising the business name
D Cleaning of the kitchen floors
答案:C
2.3 Which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?
A Road tax
B Number plates
C Fitted stereo radio
D Delivery costs
答案:A
2.4 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
2.5 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
2.6 Which of the flowing 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
2.7 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 organization’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
2.8 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
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!
ACCA每年的考试时间是什么时候?:ACCA每年的考试时间是什么时候?ACCA季考是F阶段全面机考,目前P阶段是笔试阶段。ACCA考试每年612月第二周开始,往后8个工作日为ACCA全球统一考试时间。
ACCA考试用什么计算器?:ACCA考试用什么计算器?大家可以根据自己需求选择:1.卡西欧(CASIO)FX-991ESPLUS函数计算器2.卡西欧(CASIO)FX-82ESPLUS A函数科学计算器3.卡西欧(CASIO)FX-82CNX中文版函数科学计算器
ACCA考试用什么笔?:ACCA考试用什么笔?ACCA考试要用黑色圆珠笔!不限牌子不限笔头粗细,只要你用得顺手写得顺畅就行!大家平时做练习时可以开始习惯下了,考试多备几支,有备无患!因现在ACCA现在用的是扫描系统,你的做答答案将扫描回英国而不是再像过去邮寄回英国,如果不按照ACCA的要求用笔,会影响扫描的效果,从而影响考试成绩。
2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
微信扫码关注公众号
获取更多考试热门资料