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2021年acca考试F3科目练习题与解析(96)

2021-03-23 09:41:49 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]Adia Co pays royalties to writers annually, in February, the payment covering the previous calendar year.

As at the end of December 20X2, Adia Co had accrued $100,000 in royalties due to writers. However, a check of the royalty calculation performed in January 20X3 established that the actual figure due to be paid by Adia Co to writers was $150,000.

Before this under-accrual was discovered, Adia Co's draft statement of profit or loss for the accounting year ended 31 December 20X2 showed a profit of $155,000 and their draft statement of financial position showed net assets of $325,000.

What will Adia Co's profit and net asset position be after an entry to correct the under-accrual has been processed?

选项:

Profit for the year & Net asset position

A. $175,000 & $425,000

B. $105,000 & $275,000

C. $75,000 & $325,000

D. $25,000 & $225,000

2.[单选题] Which of the following statements regarding payables and receivables are NOT true?

1.Payables represent money the business owes.

2.Payables are an asset.

3.Receivables represent money owed to the business.

选项:

A. Statement 1 only

B. Statements 1 and 2 only

C. Statements 2 and 3 only

D. Statement 2 only

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