2021年acca考试F7科目练习题与解析(11)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】Leclerc has borrowed $2.4 million to finance the building of a factory. Construction is expected to take two years. The loan was drawn down and incurred on 1 January 20X9 and work began on 1 March 20X9. $1 million of the loan was not utilised until 1 July 20X9 so Leclerc was able to invest it until needed.
Leclerc is paying 8% on the loan and can invest surplus funds at 6%.
Calculate the borrowing costs to be capitalised for the year ended 31 December 20X9 in respect of this project.
A.$140,000
B.$192,000
C.$100,000
D.$162,000
2.【单选题】Which one of the following would be recognised as an investment property under IAS 40 in the consolidated financial statements of Build Co?
A.A property intended for sale in the ordinary course of business
B.A property being constructed for a customer
C.A property held by Build Co as a right-of-use asset and leased out under a six-month lease
D.A property owned by Build Co and leased out to a subsidiary
1.【Answer】A。
2.【Answer】C。
A property held by Build Co as a right-of-use asset and leased out under a six-month lease.
A and B would be classified as inventory and WIP. The property leased out to a subsidiary would be regarded as an investment property in the single entity financial statements of Build Co but is treated as owner-occupied in the consolidated financial statements.
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