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2021年acca考试F3科目练习题与解析(32)
2021-01-06 09:04:32 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] What is the purpose of amortisation?

A. To ensure that funds are available for the eventual purchase of a replacement non-current asset

B. To allocate the cost of an intangible non-current asset over its useful life

C. To account for the risk associated with intangible assets

D. To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value

[单选题] Which of the following items are not intangible non-current assets (that all generate future economic benefits, and whose costs can be measured reliably)?

1.Computer hardware owned by a business

2.Operating software is inseparable from operating the computer hardware (1)

3.A patent bought by a business

4.An extension to an office building owned by a business

A. All four items

B. 1, 2 and 4 only

C. 1 and 2 only

D. 1 and 4 only

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