2014年ACCA考試考前每日一練集錦(13)
 
　　1.Which of the following material events after the reporting date and before the financial statements are approved are adjusting events?
　　(1) A valuation of property providing evidence of impairment in value at the reporting date.
　　(2) Sale of inventory held at the reporting date for less than cost.
　　(3) Discovery of fraud or error affecting the financial statements.
　　(4) The insolvency of a customer with a debt owing at the reporting date which is still outstanding.
　　A 1, 2 and 4 only
　　B 1, 2, 3 and 4
　　C 1 and 4 only
　　D 2 and 3 only
　　【參考答案】：B
 
　　2.A company values its inventory using the FIFO method. At 1 May 20X5 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X6 the following transactions took place:
 
　　What is the value of the company’s closing inventory of engines at 30 April 20X6?
　　A $188,500
　　B $195,500
　　C $166,000
　　D $106,000
　　【參考答案】：A
 
　　3.Amy is a sole trader and had assets of $569,400 and liabilities of $412,840 on 1 January 20X8. During the year ended 31 December 20X8 she paid $65,000 capital into the business and she paid herself wages of $800 per month.
　　At 31 December 20X8, Amy had assets of $614,130 and liabilities of $369,770.
　　What is Amy’s profit for the year ended 31 December 20X8?
　　A $32,400
　　B $23,600
　　C $22,800
　　D $87,800
　　【參考答案】：A

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時(shí)間獲取2014年ACCA考試報(bào)名時(shí)間和考試時(shí)間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報(bào)考指南：2014年ACCA考試備考指南
　　免費(fèi)題庫：2014年ACCA考試免費(fèi)題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程