暑假串讲课fa考前抱佛脚真题.pdfVIP

F3机考

要提示：下面的解析当中，有一些解析数字会打分隔符。但是考试当中不能打

逗号这个分隔符，不能留空。

比如：40000就是40000，不可以写为40,000或者40000,机器识别不出来逗号

以及空格。

1.

题目有点不清楚，我把题目打下来

Abusinessbeganoperationwith$800inthecashtill.Duringthefirstyear,allsales

werecashsalesand$42,000wasbanked.Beforemakinganybankings,sundry

expensesof$200permonthwerepaidfromthecashtillandtheowneralsowithdraw

$400permonthfromthecashtillforlivingexpenses.thecashinthetillatof

thefirstyearwas$300.

Whatisthecashsalesfigureforthefirstyearofoperation?

答案：48,700

做这种题目，最简单的方法就是T型账

Cash

Balb/f800Cashbanked42,000

Sundryexpense200*12=2400

Cashsales(bal.)48,700Livingexpense400*12=4800

Bal.c/f300

49,50049,500

2.

AnumberofwritableCDshavebeenpurchasedforlong-termusebackingup

computerdata.Inviewoftheirlowvalue,theircosthasbeenchargedasanexpense

incurredratherthancapitalisingitasanon-currentasset.

Whichaccountingconceptisbeingappliedhere?

A.Substanceoverform

B.Goingconcern

C.Accrualaccounting

D.Materiality

答案：D

题目的意思就是writableCDs由于金额太小，就直接被作为当期的费用处理了，

而重要性里面就有讲过，一个经济事项重要分为金额重要和性质重要两种。

3.

题目：

Whichofthefollowingstatementsaboutresearchanddevelopmentiscorrect?

A.Capitaliseddevelopmentcostsareshownundertheheadingofnon-currentassets

B.Capitaliseddevelopmentexpenditurewillaffectthestatementofcashflows

C.Developmentexpendituremustbewrittenoffimmediately

D.Researchexpendituremaybecapitalisedifcertaincriteriaaremet

答案：A

4.

Acompanyhasayearendof30November20X8andthefinancialstatementsare

approvedbythedirectorson15March20X9.

Whichofthefollowingeventswouldbeconsideredanadjustingeventsafterthe

reportingdate?

(1)Thedeclarationofdividendsfortheyearended30November20X8on3