ACCA

 

中公财经 > ACCA > 考试题库 > F3

F3题库_2019年ACCA考试F3第九章模拟练习题(2)
2019-11-01 11:40:38 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科目第九章练习题及模拟题,帮助大家更好学习acca,早日拿下ACCA证书。

acca考试题

1.Intangible non-current assets

According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the financial statements of Iota Co?

1.A patent for a new glue purchased for $20,000 by Iota Co

2.Development costs capitalised in accordance with IAS 38

3.A licence to broadcast a television series, purchased by Iota Co for $150,000

4.A state of the art factory purchased by Iota Co for $1.5million

A. 1 and 3 only

B. 1,2 and 3 only

C. 2 and 4 only

D. 2,3 and 4 only

2.You are preparing the financial statements for a business. The cost of the items inclosing inventory is $41,875. This includes some items which cost $1,960 and which were damaged in transit.

You have estimated that it will cost $360 to repair the items, and they can then be sold for $1,200. What is the correct inventory valuation for inclusion in the financial statements?

A.$39,915

B.$40,755

C.$41,515

D.$42,995

联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群私聊老师领取2020年ACCA 5G超值视频课资料《如何进入四大拿高薪》《2020ACCA考情分析》等

2020年ACCA
备考资料包快捷领取通道

 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
加2020年ACCA学习交流群
二维码
进群即可领备考资料包并通知考试时间
(责任编辑: ztt89173)
龙虎和有什么技巧 湖北福彩30选5开奖号 打死都不赌分分彩 广东快乐十分开奖数据 重庆快乐十分开奖结果记录查询 临汾期货配资 期货配资平台来荐金多多预约 江西快三网上投注彩票 湖北新11选5开奖公告 七星彩投注 天津十一选五开售时间 汇添富上证综合指数 短线股票推荐网 上证指数实时动态走势 贵州快三预测 山西泳坛夺金最近5oo期 广西快乐双彩最新开奖结果2018300