7月19日是个值得庆贺的日子，一方面ACCA全球准会员人数猛增6000多人，中国大陆地区更是名列前茅，另一方方面ACCA考试通过率也是较以往增长明显……小编这两天陆续收到学员的短信，纷纷向我表达了它们通过ACCA考试后的喜悦，再此小编对他们表示衷心的祝贺！今天ACCA考试网的每日一练是ACCA考试科目F3《财务会计》的题型：
 

　　Question：

 

　　1、W is registered for sales tax.The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5%of sales(17.5%is the rate of tax).

 

　　Which one of the following four replies she received was not correct?

 

　　A.The company sold some products to businesses not registered for sales tax

 

　　B.The company made some sales of exempt products

 

　　C.The company made some sales of zero-rated products

 

　　D.The company had some exports that were not liable to sales tax

 

　　2、IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manufactured by a business.

 

　　Which one of the following lists consists only of items which may be included in the statement of financial position value of such inventories,according to IAS 2?

 

　　A.Carriage outwards,raw materials,Supervisor's wages,plant depreciation

 

　　B.Plant depreciation,carriage inwards,raw materials,Supervisor's wages

 

　　C.Supervisor's wages,carriage inwards,carriage outwards,raw materials

 

　　D.Raw materials,carriage inwards,costs of storage of finished goods,plant depreciation

 

　　3、An organisation's asset register shows a carrying value of$145,600.The non-current asset account in the nominal ledger shows a carrying value of$135,600.The difference could be due to a disposed asset not having been deducted from the asset register.

 

　　Which one of the following could represent that asset?

 

　　A.Asset with disposal proceeds of$15,000 and a carrying value of$5,000

 

　　B.Asset with disposal proceeds of$5,000 and a carrying value of$5,000

 

　　C.Asset with disposal proceeds of$15,000 and a loss on disposal of$5,000

 

　　D.Asset with disposal proceeds of$15,000 and a profit on disposal of$5,000

 

　　4、According to IAS 38 Intangible assets,which of the following statements about research and development expenditure are correct?

 

　　Research expenditure,other than capital expenditure on research facilities,should be recognised as an expense as incurred.

 

　　In deciding whether development expenditure qualifies to be recognised as an asset,it is necessary to consider whether there will be adequate finance available to complete the project.

 

　　Development expenditure recognised as an asset must be amortised over a period not exceeding five years.

 

　　A.1,2 and 3

 

　　B.2 and 3 only

 

　　C.1 and 3 only

 

　　D.1 and 2 only

 

　　5、According to the IASB Framework which of the following is not an objective of financial statements?

 

　　A.Helping to assess the going concern status of a business

 

　　B.Enabling users to assess the performance of management to aid decision making

 

　　C.Providing information regarding the performance of a business

 

　　D.Providing information regarding the financial position of a business

 

　　Answer：

 

　　1/A

 

　　解析：The other options could all be reasons why the output tax does not equal 17.5%of sales.

 

　　"The company sold some products to businesses not registered for sales tax"is incorrect as it makes no difference whether the customer is registered for sales tax or not.

 

　　2/B

 

　　3、D

 

　　解析：If disposal proceeds were$15,000 and profit on disposal is$5,000,then carrying value must be$10,000,the difference between the asset register figure and the non-current asset account in the nominal ledger.

 

　　4、D

 

　　解析：There is no requirement that development expenditure should be amortised over a period not exceeding five years.

 

　　5、A

 

　　解析：Providing information regarding the financial position and performance of a business are primary objectives of financial statements.All classes of users require information for decision making.