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ACCA FA在线模考练习题,来做题吧

各位学习ACCA FA(F3)的小伙伴可以做下今天的练习题,一共是5个小题,有单选题,填空题,判断题,多做练习,对acca学习帮助很大,最常见的说法就是刷题,你发现很多学霸分享经验如是说。

1、On 1 July 2012 a business had net assets of $23,000.

At 30 June 2013 they had total assets of $34 ,000 and total liabilities of $8,000.

During the year the owner had introduced $2 ,000 more capital, and had taken drawings of $500 per month.

What was the proft for the year ended 30 June 2013?(2marks)

2、The separate entity concept requires  that a business is treated as being separate from its owners.

Is this statement true or false?

A、True

B、False

3、Which of the following are differences between sole traders and limited liability companies?

(1) A sole traders' financial statements are private; a company's financial statements are sent to shareholders and are publicly filed

(2) Only companies have capital invested into the business

(3) (3) A sole trader is fully and personally liable for any losses that the business might make; a company's shareholders are not personally liable for any losses that the company might make.

 

A、2 and 3 only

B、1 and 3 only

C、1 and 2 only

D、1,2and3

4、At 31 December 2008 the following require inclusion in a company's financial statements:

(1) On 1 January 2008 the company made a loan of $28,800 to an employee, repayable on 1 January 2009, charging intere st at 2 per cent per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date.

(2) The company has paid insurance $21 ,600 in 2008, covering the year ending 31August 2009.

(3) On 1 January 2009 the company received rent from a tenant $9,600 covering the six months to 31 December 2008.

For these items, what total figures should be included in the company's Statement of Financial Position at 31 December 2008?

A、Current assets $24,576; Current libilities $NIL

B、Current assets $38,976; Current liabilities $14,400

C、Current assets $24,000; Current liabilities $29,376

D、Current assets $53,376; Current liabilties $NIL

5、Details of a company's payments for insurance are as follows:

Premium for the year ended 31 March 2006, paid in April 2005 - $2 1,600

Premium for the year ended 31 March 2007, paid in April 2006 - $24,000

 

What figures should be included in the company's financial statements for the year ended 30 June 2006?

Statement of profit or loss:_____

Statement of financial position:____


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