ACCA考试F3考试试题练习及答案（6）

发布时间：2020-08-16

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1. What is the depreciation charge on the building for the year ended 31 December 20X7?

A $40,000

B $50,000

C $30,000

D $42,500

答案：B

2. What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings?

A Dr Revaluation surplus $20,000

   Cr Retained earnings $20,000

B Dr Revaluation surplus $12, 500

   Cr Retained earnings $12,500

C Dr Retained earnings $20,000

   Cr Revaluation surplus $20,000

D Dr Revaluation surplus $12,500

   Cr Retained earmnings $12,500

答案：A

3. A company bought a property four years ago on 1 January for $ 170,000. Since then property prices have risen substantially and the property has been revalued at $2 10,000.

The property was estimated as having a useful life of 20 years when it was purchased. What is the balance on the revaluation surplus reported in the statement of financial position?

A $210,000

B $136,000

C $74,000

D $34,000

答案：C

4. A business purchased a motor car on 1 July 20X3 for $20,000. It is to be depreciated at 20 per cent per year on the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation charge in the years of purchase and disposal.

The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account. How will the business profit for the year ended 31 December 20X3 be affected by the error?

A Understated by $18,400

B Understated by $16 ,800

C Overstated by $18 ,400

D Overstated by $16,800

答案：A

5. A manufacturing company receives an invoice on 29 February 20X2 for work done on one of its machines. $25,500 of the cost is actually for a machine upgrade, which will improve efficiency. The accounts department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 25% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 June 20X2 be understated?

A $19,125

B $25,500

C $23,375

D $21,250

答案：C

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Risk committee members can be either executive or non-executive.

Required:

(i) Distinguish between executive and non-executive directors. (2 marks)

正确答案：
(c) Risk committee members can be either executive on non-executive.
(i) Distinguish between executive and non-executive directors
Executive directors are full time members of staff, have management positions in the organisation, are part of the
executive structure and typically have industry or activity-relevant knowledge or expertise, which is the basis of their
value to the organisation.
Non-executive directors are engaged part time by the organisation, bring relevant independent, external input and
scrutiny to the board, and typically occupy positions in the committee structure.

During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In a

statement made to the board of directors, the internal auditor said:

‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,

and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the

warehouse every month. We should get someone to investigate what has happened and quantify the value of the

loss.’

Required:

(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.

(5 marks)

正确答案：
(c) Forensic accounting is where an assurance provider investigates a specific issue, often with a legal consequence, such as a
suspected fraud. Specifically it is the process of gathering, analysing and reporting on data for the purpose of finding facts
and/or evidence in the context of financial/legal disputes and/or irregularities. The forensic accountant will also give
preventative advice based on evidence gathered. This advice is based usually on recommendations to improve the internal
control systems to prevent and detect fraud.
The relevance here is that Webb & Co are likely to be asked to provide a forensic accounting service to Mulligan Co.
The investigation will consider two issues – firstly whether the fraud actually happened, and secondly, if a fraud has taken
place, the financial value of the fraud. The investigation should determine who has perpetrated the fraud, and collect evidence
to help prosecute those involved in the deception.
In this case the suspicion that inventory is being stolen should be investigated, as there could be other reasons for the
discrepancy found in the inventory records. For example, the discrepancy could be caused by:
– Obsolete or damaged inventory thrown away but not eliminated from the inventory records
– Despatches from the warehouse not recorded in the inventory management system
– Incoming inventory being recorded incorrectly (e.g. recorded twice in the inventory management system)
– Inventory being held at a separate location and therefore not included in the count.
If it is found that thefts have taken place, then the forensic accountant should gather evidence to:
– Prove the identity of the persons involved
– Quantify the value of inventory taken.
The evidence gathered could be used to start criminal proceedings against those found to have been involved in the fraud.

(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,

the company should increase the value of the accessories of their own choice that can be fitted to the low

emission cars.

State, giving reasons, whether or not Damian should implement the sales director’s suggestion.

(2 marks)

正确答案：
(ii) Damian should not agree to the sales director’s suggestion. The salesmen will each make a significant annual income
tax saving under the proposal, whereas the company will also be offset (at least partly) by the reduction in the dealer’s
bulk discount. Further, 100% first year allowance tax incentive for low emission cars is not guaranteed beyond 31 March
2008, and it is unlikely that any change in policy with regards to the provision of additional accessories will, once
implemented, be easily reversible.

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