2020年ACCA考试F3-财务会计(基础)复习试题(3)

发布时间：2020-10-25

成功是为努力者准备的，今天你努力了吗？今日小题库：2020年ACCA考试F3-财务会计(基础)复习试题(3)，一起来检验学习成果吧。

3.1 According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?

1 Research expenditure, other than capital expenditure on research facilities, should be recognized as an expense as incurred.

2 In deciding whether development expenditure qualifies to be recognized as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.

Development expenditure recognized as an asset must be amortized over a period not exceeding five years.

A 1, 2 and 3

B 1 and 2 only

C 1 and 3 only

D 2 and 3only.

答案：B

3.2 A company purchased an asset on 1 January 20X3 at a cost of $1, 000,000. It is depreciated over 50 years by the straight-line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4, the asset was re-valued to $1, 200,000. There was no change in the expected useful life of the asset.

The asset was sold on 30 June 20X5 for $1,195,000.What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5?

A Profit of $7, 500

B Profit of $235,000

C Profit of $247, 500

D Loss of $5,000

答案：A

3.3 Banter Co purchased an office building on 1 January 20X1. The building cost was $1, 600,000 and this was depreciated by the straight-line method at 2% per year, assuming a 50-year life and nil residual value. The building was re-valued to $2, 250,000 on 1 January 20X6. The useful life was not revised. The company\'s financial year ends on 31 December. What is the balance on the revaluation surplus at 31 December 20X6?

A $650,000

B $792,000

C $797,000

D $810,000

答案：B

3.4 Senakuta Co purchased a machine with an estimated useful life of 5 years for $34, 000 on 30 September 20X5. Senakuta Co planned to scrap the machine at the end of its useful life and estimated that the scrap value at the purchase date was $4,000. On 1 October 20X8, Senakuta revised the scrap value to $2,000 due to the decreased value of scrap metal. What is the depreciation charge for the year ended 30 September 20X9?

A $7, 000

B $6,800

C $2,800

D $6,400

答案：A

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(d) Explain to the management of Bailey’s why consideration should be given to resolving the problems through:

(i) job rotation; (5 marks)

正确答案：
(d) (i) Job rotation is the planned rotation of staff between jobs and tasks to reduce monotony and boredom and provide fresh opportunities and challenges. This could be a useful way of encouraging employees at Bailey’s alongside enrichment and enlargement. Rotation would encourage better understanding between employees at Bailey’s. It takes two forms,the transfer to another job after some time in an existing job and the introduction of another individual to the job being vacated, or as a form. of training where individuals are moved through different jobs to learn new skills.

2 An important part of management is understanding the style. of leadership.

Required:

(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)

正确答案：
2 Overview:
The accountant is frequently the manager or group leader. An understanding of leadership theory and practice is therefore an
important part of an accountant’s training.
Part (a):
Robert Blake and Jane Mouton in their Ohio State Leadership Studies, observed two basic leadership dimensions that were
apparent from their studies; concern for the task and concern for people.
They recognised that it was possible for concern for the task to be independent of concern for people. It was therefore possible for
a leader to be strong on one and weak on the other, strong on both, weak on both or any variation in between.
They devised a series of questions, the answers to which enabled them to plot these two basic leadership dimensions. These two
dimensions were placed as the axes on a grid structure now known as the Managerial Grid. A person who scores 7 on ‘concern
for production’ (the x axis) and 5 on ‘concern for people’ (the y axis) is known as a 7,5 leader.

(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is:

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