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2021年acca考试F3科目练习题与解析(106)

2021-03-29 09:34:12 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]ZSH Co is a business that sells second hand cars. If a car develops a fault within 30 days of the sale, ZSH Co will repair it free of charge.

At 30 April 20X4 ZSH Co had made a provision for repairs of $2,700. At 30 April 20X5 ZSH Co calculated that the provision should be $2,000.

What entry should be made for the provision in ZSH Co's statement of profit or loss for the year to 30 April 20X5?

选项:

A. A charge of $700

B. A reduce of $700

C. A charge of $2,000

D. A reduce of $2,000

2.[单选题]Which of the following best describes a provision according to IAS 37 Provisions, Contingent Liabilities and Contingent Assets?

选项:

A. provision is a possible asset that arises from past events.

B. A provision is a possible obligation of uncertain timing or amount.

C. A provision is a credit balance set up to offset a contingent asset so that the effect on the

statement of financial position is nil.

D. A provision is a liability of uncertain timing or amount.

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