ACCA考试F3财务会计历年真题解析

　　2017年9月ACCA考试已结束，准备要考12月ACCA的考生在复习的时候，一定要多做真题和练习册，系统的掌握考试要点。为了方便大家准备2017年12月ACCAF3科目考试，金程小编建议多做ACCA F3财务会计真题，提升备考能力。

　　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 taxB. The company made some sales of exempt productsC. The company made some sales of zero-rated productsD. The company had some exports that were not liable to sales taxAnswer：AThe 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.

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　　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 depreciationB. Plant depreciation, carriage inwards, raw materials, Supervisor';s wagesC. Supervisor';s wages, carriage inwards, carriage outwards, raw materialsD. Raw materials, carriage inwards, costs of storage of finished goods, plant depreciationAnswer：B3.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 $5,000B. Asset with disposal proceeds of $5,000 and a carrying value of $5,000C. Asset with disposal proceeds of $15,000 and a loss on disposal of $5,000D. Asset with disposal proceeds of $15,000 and a profit on disposal of $5,000Answer：DIf 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.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

　　Answer：D

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　　There is no requirement that development expenditure should 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

　　Answer：D

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

　　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 businessB. Enabling users to assess the performance of management to aid decision makingC. Providing information regarding the performance of a businessD. Providing information regarding the financial position of a businessAnswer：AProviding 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.

　　以上ACCA历年真题的考试要点和题型你都了解了吗？希望大家都能在2017年12月ACCA考试中取得优异的成绩！

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