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2020年acca考试F3考试模拟练习(189)

2020-09-07 09:00:57 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!

12.13 X Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X0. During the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that the following claims will be paid in the following year:

Scenario Probability Anticipated cost

Worst case 5% $1 50,000

Best case 20% $25,000

Most likely 75% $60,000

What amount should X Co record in the statement of profit or loss for the year ended 31 December 20X1 in respect of the provision?

A $57,500

E $6,500

C $18,500

D $39,000

答案:C

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