2021年acca考试F3科目练习题与解析(83)
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]Zoy is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs:
Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?
选项:
A. $50,554
B. $42,300
C. $48,280
D. $56,534
2.[单选题]Which one of the following assets may be classified as a non-current asset in the financial statements of a business?
选项:
A. A tax refund due next year
B. A motor vehicle held for resale
C. A computer used in the office
D. Cleaning products used to clean the office floors
1.【答案】B。
解析:
知识点:Recognition of non-current assets
2.【答案】C。
解析:A is receivable;B is inventory; C is non-current asset;D is inventory.
知识点:Definitions
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