2021年acca考试F3科目练习题与解析(86)
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1.[单选题] According to IAS 38 Intangible assets, which of the following statements are recognized as an intangible non-current assets in the accounts of Italy Co?
1.A patent for a new energy purchased for $30,000 by Italy Co
2.Development costs must be capitalised in accordance with IAS 38
3.A licence to broadcast a television programme, purchased by Italy Co for $150,000
4.An art factory purchased by Italy Co for $1.2 million
选项:
A. 1 and 3 only
B. 1, 2 and 3 only
C. 2 and 4 only
D. 2, 3 and 4 only
2.[单选题] Dap Co has incurred the following expenditure on research and development in its first year of trading to 30 June 20X0, none of which related to the cost of non-current assets: $15,000 on researching successfully devised processes for converting wrack into chemicals X, Y and Z and $60,000 on developing a headache pill based on chemical Z. No commercial uses have yet been discovered for chemicals X and Y. Commercial production and sales of the headache pill commenced on 1 April 20X0 and are expected to produce steady profitable income during a 5-year period before being replaced. Adequate resources exist to achieve this.
What is the amount of development costs that must be carried forward at 30 June 20X0 under IAS 38 Intangible Assets?
选项:
A.$45,000
B.$57,000
C.$60,000
D.$71,250
1.【答案】B。
解析:B项的一个工厂有物理属性,是固定资产。其它的都是无形资产。
知识点:Definitions
2.【答案】B。
解析: The $15,000 spent on researching to convert wrack into chemicals does not meet the recognition criteria for an intangible asset and so must be recognized as an expense in the statement of profit or loss. The $60,000 spent on developing a headache pill must be capitalized. Amortisation must start once commercial production begins and amortization is $1,000 per month ($60,000/5 years). There are 3 months from 1 April 20X0 to 30 June 20X0, the value at year end represents $57,000 should be carried forward.
知识点:Amortisation of development costs
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