导航

 

中公财经 > acca > 考试题库 > F3

2020年acca考试F3考试模拟练习(197)

2020-09-09 09:05:23 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!

13.8 At 30 June 20X2 a company had $1m 8% loan notes in issue, interest being paid half-yearly on 30 June and 31 December.

On 30 September 20X2 the company redeemed $250,000 of these loan notes at par, paying interest due to that date.

On 1 April 20X3 the company issued $500,000 7% loan notes, interest payable half-yearly on 31 March and 30 September.

What figure should appear in the company's statement of profit or loss for interest payable in the year ended 30 June 20X3?

A $88,750

B $82 , 500

C $65,000

D $73,750

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)