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F3题库_2019年ACCA考试F3第八章模拟练习题(3)
2019-10-30 19:50:34 来源: 中公财经 浏览量:

小伙伴们,ACCA考试题库来啦!很多想要报考ACCA考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的ACCA F3科目第八章练习题及模拟题,帮助大家更好学习acca,早日拿下ACCA证书。

acca考试题

1.What is the purpose of amortisation?

A. To allocate the cost of an intangible non-current asset over its useful life

B. To ensure that funds are available for the eventual purchase of a replacement non-current asset

C. To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value

D. To account for the risk associated with intangible assets

2.Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and it was depreciated using the straight line method. On 1.1.X3 Baxter Co revised the remaining estimated useful life to 8 years. What is the carrying amount of the asset at 31.12.X3?

A. $40,000

B. $52,500

C. $50,000

D. $62,500

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