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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:

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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

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