哈嘍，各位小伙伴，最近備考狀態(tài)如何啊，現(xiàn)在就來檢驗下自己近段時間的學習情況吧，今日幫考網(wǎng)帶來2020年ACCA考試F3-財務會計(基礎)復習試題(1)，一起來測試一下吧。

1.1 Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property, plant and equipment?

1 Depreciation methods used and the total depreciation allocated for the period.

2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period.

3 For revalued assets, whether an independent value was involved in the valuation.

4 For revalued assets, the effective date of the revaluation.

A 1,2and4only

B 1 and 2 only

C 1, 2, 3 and 4

D 1,3and4only

答案：C

1.2 Which of the following should be included in the reconciliation of the carrying amount of tangible non-current assets at the beginning and end of the accounting period?

1 Additions

2 Disposals

3 Depreciation

4 Increases/decreases from revaluations

A 1 and 3 only

B 1, 2, and 3 only

C 1,3and4

D 1, 2, 3 and 4

答案：D

1.3 The carrying amount of a company\\'s non-current assets was $200,000 at 1 August 20X0. During the year ended 31 July 20X1, the company sold non-current assets for $25, 000 on which it made a loss of $5,000. The depreciation charge for the year was $20,000. What was the carrying amount of non-current assets at 31 July 20X1?

A $1 50,000

B $155,000

C $1 60,000

D $180,000

答案：A

1.4 Y purchased some plant on 1 January 20X0 for $38,000. The payment for the plant was correctly entered in the cashbook but was entered on the debit side of the plant repairs account.

Y charges depreciation on the straight-line basis at 20% per year, with a proportionate charge in the years of acquisition and disposal, and assuming no scrap value at the end of the life of the asset.

How will Y\'s profit for the year ended 31 March 20X0 be affected by the error?

A Understated by $30, 400

B Understated by $36,100

C Understated by $38,000

D Overstated by $1, 900

答案：B

1.5 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B charges depreciation on the straight-line basis, with a proportionate charge in the period of acquisition.

What will the depreciation charge for the lorry be in B\\'s accounting period to 30 September 20X0?

A $3,000

B $2, 500

C $2,000

D $5,000

答案：B

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