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2021年acca考试F3科目练习题与解析(70)

2021-03-11 09:25:57 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】The information below relates to inventory item Z.

March 1 50 units held in opening inventory at a cost of $45 per unit

March 17 50 units purchased at a cost of $55 per unit

March 31 45 units sold at a selling price of $100 per unit

Under AVCO, what is the value of inventory held for item Z at the end of March 31?

选项:

A. $4,000

B. $2,750

C. $2,000

D. $2,500

2.【单选题】The carrying amount of a company's non-current assets was $220,000 at 1 August 2015. During the year ended 31 July 2016, the company sold non-current assets for $27,000 on which it made a loss of $4,000. The depreciation charge for the year was $15,000. What was the carrying amount of non- current assets at 31 July 2016?

选项:

A. $150,000

B. $165,000

C. $174,000

D. $180,000

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