2021年acca考试F3科目练习题与解析(72)
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】The asset register showed a total amount of carrying value is $76,640. A non-current asset costing $18,000 had been sold for $6,000, making a loss on disposal of $1,040. No entries had been made in the asset register for this disposal.
What is the correct balance on the asset register?
选项:
A. $71,680
B. $59,680
C. $69,600
D. $63,600
1.【单选题】A business's asset register shows a carrying value of $255,300. The non-current asset account in the nominal ledger shows a carrying value of $245,300. The difference may be due to an asset had been sold but not deducted from the asset register. Which one of the following situation could express this reason?
选项:
A. Asset with disposal proceeds of $25,000 and a loss on disposal of $15,000
B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000
C. Asset with disposal proceeds of $25,000 and a profit on disposal of $15,000
D. Asset with disposal proceeds of $25,000 and a carrying value of $15,000
1.【答案】C。
解析:
知识点:Non-current asset disposals
2.【答案】C。
解析:公司固定资产登记簿与财务总账中的账面价值差异为$10,000,题目是要求计算出一个出售资产的carrying value 为$10,000的,其中A选项carrying value为$40,000,B选项carrying value是$5,000,C选项carrying value是$10,000,D选项carrying value是$15,000。
知识点:Non-current asset disposals
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