导航

 

中公财经 > acca > 考试题库 > F3

2020年acca考试F3考试模拟练习(123)

2020-08-20 09:50:25 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

8.14 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

以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯,请登录中公财经网acca栏目。

联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群了解更多考试资讯及活动优惠

2021年acca
考试中公辅导课程报名预约

 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
加2021年acca学习交流群
二维码
进群即可了解更多考试资讯
(责任编辑: ljn72372)