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2021年acca考试F3科目练习题与解析(35)
2021-01-06 09:12:59 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]A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $81,000 per year to $99,000 per year as from 1 October 20X1.

What figure should appear for rent expense in the business's statement of profit or loss and other comprehensive income for the year ended 31 July 20X2?

A. $96,000

B. $87,000

C. $95,000

D. $72,000

[单选题] A garage sells to motorists is diesel fuel. Diesel fuel in inventory at 1 November 20X6 was $15,000, and there were invoices awaited for $1,500. During the year to 31 October 20X7, diesel fuel invoices of $82,000 were paid, and a delivery worth $1,700 had yet to be invoiced. (This was the only outstanding balance on the diesel fuel payable account at the year end.) At 31 October 20X7, the inventory of diesel fuel was valued at $7,800. What is the value of diesel fuel to be charged to the garage's statement of profit or loss and other comprehensive income for the year to 31 October 20X7?

A. $87,700

B. $89,400

C. $87,500

D. $90,100

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