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2020年acca考试F3考试模拟练习(156)

2020-08-28 08:55:21 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!

10.14 Bookz Co pays royalties to writers annually, in February, the payment covering the previous calendar year.

As at the end of December 20X2, Bookz Co had accrued $100,000 in royalties due to writers. However, a check of the royalty calculation performed in January 20X3 established that the actual figure due to be paid by Bookz Co to writers was $150,000.

Before this under-accrual was discovered, Bookz Co's draft statement of profit or loss for the accounting year ended 31 December 20X2 showed a profit of $125,000 and their draft statement of financial position showed net assets of $375,000.

What will Bookz Co's profit and net asset position be after an entry to correct the under-accrual has been processed?

 Profit for the year        Net asset position

A $175,000                  $425,000

B $125,000                  $375 ,000

C $75, 000                  $325,000

D $25,000                   $225,000

答案:C

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