2021年acca考试F3科目练习题与解析(87)
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 manufacturer had incurred the following costs: $40,000 spent on developing new techniques to reduce production costs; $28,000 spent on researching a new process to improve the quality of the standard product and $6,000 on market research into the commercial viability of a new type of product. It is accounting principle that development costs should be capitalised once meet the criterial of IAS 38 Intangible Assets.
How much should be charged as research and development expenditure in profit or loss? (ignore amortization)
选项:
A.$74,000
B.$34,000
C.$28,000
D.$40,000
2.[单选题] Which of the following items would exclude any part of the development expenditure to which it relates from being capitalised?
1.The development is not complete
2.The benefits flowing from the completed development are expected to be less than its cost
3.Funds aren`t likely to be available to complete the development
4.The development is expected to give rise to more than one product
选项:
A.1 and 2
B.2 and 3
C.3 and 4
D.1 and 4
1.【答案】B。
解析:根据题意是要求计算计入到利润表的金额,根据IAS38只有research cost才计入到利润表中作为费用。$28,000 spent on researching a new process and $6,000 on market research do not satisfy the criteria of capitalization, so they should be recognized as expense.
知识点:Recognition of R&D costs
2.【答案】B。
解析:The benefits flowing from the completed development are expected to be less than its cost.
Funds are unlikely to be available to complete the development. A project that is not commercially viable would not be capitalized. The company must have adequate resources to fund the project for it to be capitalized.
知识点:Recognition of R&D costs
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