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F3題庫_2019年ACCA考試F3第九章模擬練習題(5)
2019-11-06 15:53:55 來源: 中公財經 瀏覽量:

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acca考試題

Ralph invested his company with $2,000 to start the business this year. Then $1,600 materials were credit purchased, and half is sold for $2,000 excluded sales tax, the customer paid in cash. The sales tax rate is 17.5%

The accounting equation after these transactions would show

A. Assets $3,550 - Liabilities $350 = Capital $3,200

B. Assets $5,150 - Liabilities $1,950 = Capital $3,200

C. Assets $5,150 - Liabilities $1,600 = Capital $3,550

D. Assets $4,350 - Liabilities $1,950 = Capital $2,400

2.Which of the following statements is/are true?

1.Production overheads should not be included in the cost of inventory

2.FIFO (first in, first out) method is not allowed by IAS2 Inventories

3.Inventory items should be valued at the lower of historical costs and the fair value

4.The value of cost of sales can be obtained directly under the periodic inventory system

A. 1 and 3

B. 1 and 4

C. 3 and 4

D. None

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