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ACCA考试F3-财务会计(基础)历年真题精选
及详细解析1109-28
7.1Whichofthefollowingcorrectlydescribetheentryinthe
salesaccountforasaleforasalestaxregisteredtrader?
ACreditedwiththetotalofsalesmade,includingsalestax
BCreditedwiththetotalofsalesmade,excludingsalestax
CDebitedwiththetotalofsalesmade,includingsalestax
DDebitedwiththetotalofsalesmade,excludingsalestax
答案：B
7.2Sales(includingsalestax)amountedto$27,612.50,and
purchases(excludingsalestax)amountedto$18,000.Whatis
thebalanceonthesalestaxaccount,assumingallitemsare
subjecttosalestaxat17.5%?
1
A$962.50debit
B$962..50credit
C$1,682.10debit
D$1,682.10credit
答案：B
7.3WhichofthefollowingstatementsaboutIAS2Inventoriesis
correct?
AProductionoverheadsshouldbeincludedincostonthebasisAProductionoverheadsshouldbeincludedincostonthebasis
BInarrivingatthenetrealisablevalueofinventories,trade
discountsandsettlementdiscountsmustbededucted.
CInarrivingatthecostofinventories,FIFO,LIFOandweighted
averagecostformulasareacceptable.
1
DItispermittedtovaluefinishedgoodsinventoriesatmaterials
pluslabourcostonly,withoutaddingproductionoverheads.
答案：A
7.4Youarepreparingthefinancialstatementsforabusiness.
Thecostoftheitemsinclosinginventoryis$41,875.This
includessomeitemswhichcost$1,960andwhichwere
damagedintransit.Youhaveestimatedthatitwillcost$360to
repairtheitems,andtheycanthenbesoldfor$1,200.Whatis
thecorrectinventoryvaluationforinclusioninthefinancial
statements?
A$39,915
B$40,755
C$41,515
D$42,995
答案：B
1
7.5Ani
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