ACCA考试F3历年真题精选及详细解析1111-21

ACCA考试F3历年真题精选及详细解析
1111-21
2.1 Which of the following best explains what is meant by \'capital expenditure?
A Expenditure on non-current assets, including repairs and maintenance
B Expenditure on expensive assets
C Expenditure relating to the issue of share capital
D Expenditure relating to the acquisition or improvement of non-current assets
答案：D
2.2 Which of the following costs would be classified as capital expenditure for a restaurant business?
A A replacement for a broken window
B Repainting the restaurant
C An illuminated sign advertising the business name
D Cleaning of the kitchen floors
答案：C
2.3 Which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?
A Road tax
B Number plates
C Fitted stereo radio
D Delivery costs
答案：A
2.4 Which one of the following assets may be classified as a non-current asset in the financial statements of a business?
A A tax refund due next year
B A motor vehicle held for resale
C A computer used in the office
D Cleaning products used to clean the office floors
答案：C
2.5 Which one of the following assets may be classified as a non-current asset in the financial statements of a business?
A A tax refund due next year
B A motor vehicle held for resale
C A computer used in the office
D Cleaning products used to clean the office floors
答案：C
2.6 Which of the flowing items should be included in current assets?
(i) Assets, which are not intended to be converted into cash
(ii) Assets, which will be converted into cash in the long term
(iii) Assets, which will be converted into cash in the near future
A (i) only
B (ii) only
C (iii) only
D (ii) and (iii)
答案;C
2.7 Which of the following statements describes current assets?
A Assets, which are currently located on the business premises
B Assets, which are used to conduct the organization’s current business
C Assets, which are expected to be converted into cash in the short-term
D Assets, which are not expected to be converted into cash in the short-term
答案;C
2.8 Banjo Co purchased a building on 30 June 20X8 for $1, 250,000. At acquisition, the useful life of the building was 50 years. Depreciation is calculated on the straight-line basis. 10 years later, on 30 June 20Y8 when the carrying amount of the building was $1, 000,000, the building was revalued to $1,
60000. Banjo Co has a policy of transferring the excess depreciation on revaluation from the revaluation surplus to retained earnings.
Assuming no further revaluations take place, what is the balance on the revaluation surplus at 30 June 20Y9?
A $335,000
B $310,000
C $560,000
D $585,000
答案：D。