2021年acca考试F3科目练习题与解析(76)
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]A manufaturing business receives an invoice on 30 June 20X5 for work done on its machine. $15,600 of the cost is actually for a machine upgrade to improve its efficiency. The financial department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 20% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 November 20X5 be understated?
选项:A. $12,480
B. $15,600
C. $14,300
D. $14,040
2.[单选题]Uber bought a new energy machine. The cost of this machine was $90,000 and the installation expense was $3,000. The staff training costs on how to use the machine, was $2,000. Cost of testing was $1,000 before using the machine to ensure the machine work properly.
What should be recognised in the statement of financial position about the cost of the machine?
选项:A. $90,000
B. $93,000
C. $95,000
D. $96,000
1.【答案】C。
解析:公司于20X5年6月30日更新改造的机器设备价值15,600,符合资本化条件应该记为资产,到20X5年11月30日一共需要折旧5个月。但财务部门将该资本化的计入到维修费用账户中,利润被低估的金额为Cost less 5 months depreciation = 15,600 – 15,600 × 20%× 5/12= $14,300
知识点:Capital and revenue expenditure
2.【答案】C。
解析:
Staff training cannot be capitalised as part of the cost of the asset.
知识点:Definition/Recognition/measurement of property, plant and equipment
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