ACCA考试F3考试模拟试题(2020-08-13)

发布时间：2020-08-13

为了帮助备考ACCA考试的小伙伴更好的备考，下面51题库考试学习网就分享给大家一些ACCA考试F3考试模拟试题，感兴趣的小伙伴赶紧来练习吧。

1. At 30 November 20X5 Jenny had a bank loan of $8, 500 and a balance of $678 in hand in her bank account.How should these amounts be recorded on Jenny\'s opening trial balance at 1 December 20X5?

A Debit $7 ,822

B Credit $7 ,822

C Credit $8,500 and Debit $678

D Debit $8, 500 and Credit $678

答案：C

2. A trial balance is made up of a list of debit balances and credit balances.Which of the following statements is correct?

A Every debit balance represents an expense.

B Assets are represented by debit balances.

C Liabilities are represented by debit balances.

D Income is included in the list of debit balances.

答案：B

3. Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time. What is the double entry to record the purchase in Steel Co\'s books?

A Debit sales $250, credit receivables $250

B Debit purchases $250, credit payables $250

C Debit receivables $250, credit sales $250

D Debit payables $250, credit purchases $250

答案：C

4. The following totals appear in the day books for March 20X8.

                                                     $

Sales day book                                 40,000

Purchases day book                           20,000

Returns inwards day book                       2,000

Returns outward day book                       4,000

Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?

A $22 ,000

B $24 ,000

C $20,000

D $18,000

答案：A

5. William\'s trial balance at 30 September 20X5 includes the following balances:

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William\'s statement of financial position as at 30 September 20X5?

A An asset of $71,192

B An asset of $75,943 and a liability of $4,751

C A liability of $71,192

D A liability of $75,943 and an asset of $4,751

答案：A

以上是本次51题库考试学习网分享给大家的ACCA考试试题，备考的小伙伴抓紧时间练习一下吧。欲了解更多关于ACCA考试的试题，敬请关注51题库考试学习网！

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

正确答案：
(ii) Inheritance tax administration
The tax on Debbie’s estate (personalty and realty) would be paid by the personal representatives, usually an executor.
Inheritance tax is due six months from the end of the month in which death occurred (31 December 2005) or the date
on which probate is obtained (if earlier). However, an instalment option is available for certain assets, which includes
land and buildings i.e. the residence whereby the tax can be paid in 10 equal annual instalments.

(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)

正确答案：
Part (b):
Blake and Mouton analysed the extreme scores as:
1,1 – Impoverished Management
low concern for production and low concern for people.
This manager only makes the minimum effort in either area and will make the smallest possible effort required to get
the job done.
1,9 – Country Club Management
low concern for production and high concern for people.
This manager is thoughtful and attentive to the need of the people, which leads to a comfortable friendly organisation
atmosphere but very little ‘work’ is actually achieved.
9,1 – Task Management
high concern for production and low concern for people.
This manager is only concerned with production and arranges work in such a way that people interference is minimised.
5,5 – Middle of the Road Management
reasonable concern for both dimensions.
This manager is able to balance the task in hand and motivate the people to achieve these tasks.
9,9 – Team Management
High concern for production and high concern for people.
This manager integrates the two areas to foster working together and high production to produce true team leadership.
(Candidates may wish to draw the grid and describe these scores).

3 Organisations need to recruit new employees. An important step in the process is the selection interview.

Required:

(a) Explain the purpose of the selection interview. (4 marks)

正确答案：
3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
(a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签