ACCA考试F3-财务会计(基础)历年真题精选及详细解析1109-23.pdfVIP

ACCA考试F3-财务会计(基础)历年真题精选

及详细解析1109-23

2.1At1July20X3alimitedliabilitycompanyhadanallowance

forreceivablesof$83,000.Duringtheyearended30June20X4

debtstotaling$146,000werewrittenoff.At30June20X4a

receivablesallowanceof$218,000wasrequired.

Whatfigureshouldappearinthethestatementof

profitorlossfortheyearended30June20X4forreceivables

expense?

A$155,000

B$364,000

C$281,000

D$11,000

答案：C

1

2.2At31December20X4aatradereceivables

totaled$864,000andtheallowanceforreceivableswas

$48,000.

Itwasdecidedthatdebtstotaling$13,000weretobewritten

off.Theallowanceforreceivableswastobeadjustedtothe

equivalentoffivepercentofthereceivables.

Whatfiguresshouldappearinthestatementoffinancial

positionfortradereceivables(afterdeductingtheallowance)

andinthestatementofprofitorlossforreceivablesexpense?

StatementofprofitorlossStatementoffinancialposition

A8,200807,800

B7,550808,450

C18,450808,450

D55,550808,450

1

答案：B

2.3Whichofthefollowingwouldadecreaseintheallowance

forreceivablesresultin?

AAnincreaseinliabilities

BAdecreaseinworkingcapital

CAdecreaseinnetprofit

DAnincreaseinnetprofit

答案：D

2.4Anincreaseinanallowanceforreceivablesof$8,000has

beentreatedasareductionintheallowanceinthefinancial

statements.Whichofthefollowingexplainstheresulting

effects?

ANetprofitisoverstatedby$16,000,receivablesoverstatedby

1

$8,000

BNetprofitunderstatedby$16,000,receivablesunderstated

by$16,000

CNetprofito