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2021年acca考试F3科目练习题与解析(64)

2021-03-09 09:43:43 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~

1.【单选题】A company values its inventory using FIFO method. At 1 October 20X8 the company had 700 equipment in inventory, valued at $190 each.

During the year ended 30 September 20X9 the following transactions took place:

20X8

1 November Purchased 500 engines at $220 each

13 November Sold 400 engines for $160,000

20X9

18 February Purchased 300 engines at $230 each

8 May Sold 250 engines for $125,000

What is the value of the company's closing inventory of engines at September 20X9?

选项:

A. $188,500

B. $195,500

C. $166,000

D. $146,000

2.【单选题】A company with an accounting date of 31 December 2016. The physical check of inventory on 5 January 2017, inventory value at cost at this date of $483,700.

Between 31 December 2016 and 5 January 2017 the following transactions took place:

(1) Goods costing $38,400 were received from suppliers.

(2) Goods that had cost $14,800 were sold for $20,000.

(3) A customer returned, in good condition, some goods which had been sold to him in October for $600 and which had cost $400.

(4) The company returned goods that had cost $1,800 in October to the supplier, and received a credit note for them.

What figure should appear in the company's financial statements at 31 December 2016 for closing inventory, based on this information?

选项:

A. $508,700

B. $505,900

C. $458,700

D. $461,500

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