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10楼#
发布于：2011-11-29 14:12
好人啊
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13楼#
发布于：2011-11-25 11:56
41 A
图片：1.jpg  42 B 43 D 44 D 438,900 – 980-90 = 437,830 45 C 46 D 890 + 95 + 10 + 20 = 1,015 47 D 5,750 + (86,500*3/5) – 4,300 = 53,350 48 A 49 A (300@230) + (500@220) + (50@190) = 188,500 50 A |
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14楼#
发布于：2011-11-25 11:51
31 A
32 A (8,950 – 4,080) – (4,140 + 40) = 690 33 A 34 D (84,000*2/12) + (96,000*10/12) = 94,000; 96,000*2/12 = 16,000 35 D 36 B 37 B 38 D List Price 200,000 Trade discount (20,000) 180,000 Sales tax (17.5%*95%*180,000) 29,925 209,925 39 B 40 D 图片：1.jpg |
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15楼#
发布于：2011-11-25 11:51
21 D
22 D (240,000*20%) + (6/12*160,000*20%) – (9/12*60,000*20%) = 55,000 23 C 24 A 25 D (318,000 + 412,000 – 214,000) – (612,000*75%) = 57,000 26 B 125,000 + (500,000*1/2*25c) + (750,000*1/5*25c) = 225,000; 100,000 + (500,000*1/2*75c) – (750,000*1/5*25c) = 250,000 27 A 836,200 – 8,600 + (14,000*70%) + 700 = 838,100 28 B 29 B 12,000 + (12,000*2%) + (9,000*8/12) + 4,000 = 22,240 30 B |
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16楼#
发布于：2011-11-25 11:36
11 D
图片：1.jpg 12 B 1,000,000/40years = 25,000; 1,000,000 – (800,000 – (800,000*2%*10years)) = 360,000 13 B ((300,000 + 30,000) / 2 * ½ ) + (300,000 + 30,000) / 2 * 1/3) – (30,000 * ½ ) = 122,500 14 A 15 D 16 B 17 B 18 C 19 B 20 A |
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17楼#
发布于：2011-11-25 11:35
ACCA教材——Pilotpapers for F3（Answers）
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18楼#
发布于：2011-11-25 11:34
50 A company’s motor vehicles at cost account at 30 June 2006 is as follows: 图片：1.jpg What opening balance should be included in the following period’s trial balance for motor vehicles – cost at 1 July 2006? A $36,750 DR B $48,750 DR C $36,750 CR D $48,750 CR (2 marks) |
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19楼#
发布于：2011-11-25 11:34
48 What is the correct double entry to record the depreciation charge for a period? A DR Depreciation expense CR Accumulated depreciation B DR Accumulated depreciation CR Depreciation expense (1 mark) 49A company values its inventory using the first in, first out (FIFO)method. At 1 May 2005 the company had 700 engines in inventory, valuedat $190 each. During the year ended 30 April 2006 the following transactions took place: 2005 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 2006 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 2006? A $188,500 B $195,500 C $166,000 D $106,000 (2 marks) |
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