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2020年acca考试F3考试模拟练习(318)

2020-10-15 08:52:43 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!

20.12 Alpha is a sole trader who does not keep proper accounting records. Alpha's first year of trading was 20X4. From reviewing Alpha's bank statements and the incomplete records relating to cash maintained, the following summary has been compiled.

                                  Bank and cash summary, Alpha, 20X4

                                                                                                                              $

Cash received from credit customers and paid into the bank                          381,600

Expenses paid out of cash received from credit customers before banking        6,800

Cash sales                                                                                                        112,900

Other information, Alpha, 20X4

Irrecoverable debts written off                                                                               7,200

Discounts allowed to credit customers                                                                  9,400

Closing balance of Trade receivables                                                                          0

Which of the following correctly represents Alpha's sales figure for 20X4?

A $517 ,900

B $112,900

C $381,600

D $510,900

答案:A

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