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F3题库_2019年ACCA考试F3第八章模拟练习题(5)
2019-10-31 16:52:02 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.Which one of the following statements about an imprest system of petty cash is correct?

A.An imprest system forpetty cash controls small cash expenditures because a fixed amount is paid intopetty cash at the beginning of each period.

B.The imprest system provides a control over petty cash spending because the amount of cash held inpetty cash at any time must be equal to the value of the petty cash vouchersfor the period.

C.An imprest system forpetty cash can operate without the need for petty cash vouchers or receipts forspending.

D.An imprest system forpetty cash helps with management of small cash expenditures and reduces therisk of fraud.

2.The carrying amount of a company's non-current assets was $200,000 at 1 August 20X0. During the year ended 31 July 20X1, the company sold non-current assetsfor $25,000 on which it made a loss of $5,000. The depreciation charge for the year was $20,000. What was the carrying amount of non-current assets at 31July 20X1?

A.$150,000

B.$155,000

C.$160,000

D.$180,000

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