2021年acca考试F3科目练习题与解析(77)
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1.[单选题]What are the correct ledger entries about an acquisition of a non-current asset on credit?
2.[单选题] A company sells a machine C for $60,000 cash on 31 May 20X4. Machine C cost $120,000 when it was purchased and has a carrying value of $75,000 at the date of disposal. What are the journal entries to record the disposal of machine B?
选项:
1.【答案】A。
解析:Dr Non-current assets – cost, Cr Payables
知识点:Definition/Recognition/measurement of property, plant and equipment
2.【答案】A。
解析:Using T accounts:
知识点:Non-current asset disposals
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