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2020年acca考试F7考试模拟练习(4)

2020-07-15 10:30:47 来源: 中公财经 浏览量:

acca考试的备考之路上,注定少不了一些艰辛和坚持。只有持续不断的付出,最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

4 Dempsey’s year end is 30 September 2014. Dempsey commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 2014. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 2014 when the drug went into immediate production. The directors became confident of the project’s success on 1 March 2014. The drug has an estimated life span of five years; time apportionment is used by Dempsey where applicable. What amount will Dempsey charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 2014?

A $12,000

B $98,667

C $48,000

D $88,000

答案:C

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