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2021年acca考试F3科目练习题与解析(31)
2021-01-06 09:04:26 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

[单选题]HK Co purchased a brand on 31 December 20X6 for $350,000. HK Co expects to use the brand for ten years, after which it will be valueless. According to IAS 38 Intangible assets, what amount will be amortised in HK Co’s statement of profit or loss and other comprehensive income for the year ended 31 December $20X7?

A. $350,000

B. $315,000

C. $35,000

D. $70,000

[单选题] FF purchased a quota for oxygen emission for $18,000 on 30 June 20X4 and capitalised it as an intangible asset in its statement of financial position. FF estimates that the quota will have a useful life of 3 years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 June 20X7?

A. Dr Expenses                            $18,000

    Cr Accumulated amortisation                         $18,000

B. Dr Expenses                             $6,000

    Cr Accumulated amortisation                          $6,000

C. Dr Intangible assets                 $6,000

     Cr Accumulated amortisation                         $6,000

D. Dr Accumulated amortisation   $18,000

    Cr Intangible assets                                         $18,000

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