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2021年acca考试F3科目练习题与解析(83)

2021-03-17 10:13:26 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~

1.[单选题]Zoy is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs:

Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?

选项:

A. $50,554

B. $42,300

C. $48,280

D. $56,534

2.[单选题]Which one of the following assets may be classified as a non-current asset in the financial statements of a business?

选项:

A. A tax refund due next year

B. A motor vehicle held for resale

C. A computer used in the office

D. Cleaning products used to clean the office floors

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