2021年acca考试F3科目练习题与解析(82)
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]Which of the following costs would be classified as capital expenditure for a restaurant business?
选项:
A. A replacement for a broken window
B. Repainting the restaurant
C. An illuminated sign advertising the business name
D. Cleaning of the kitchen floors
2.[单选题]Which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?
选项:
A. Road tax
B. Number plates
C. Fitted stereo
D. Delivery costs
1.【答案】C。
解析:An illuminated sign advertising the business name will provide long-term benefits for the business and is therefore a non-current asset,should be capitalized. A replacement for a broken window is a repair, so it is revenue expenditure. Repainting the restaurant is a repair and renewal expense so it would be likely to be treated as revenue expenditure. Cleaning of the kitchen floors is a maintenance cost and therefore is revenue expenditure.
知识点:Capital and revenue expenditure
2.【答案】A。
解析:Number plates,stereo and delivery costs are included in the capital cost of acquiring the car. Road tax is an annual charge against revenue.
知识点:Capital and revenue expenditure
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