2025年ACCAF阶段重点公式解析卷.docxVIP

2025年ACCAF阶段重点公式解析卷

考试时间：______分钟总分：______分姓名：______

试卷内容

1.ThefollowinginformationrelatestoCompanyXfortheyearended31December2024:

*Inventoryon1January2024:￡80,000

*Inventoryon31December2024:￡110,000

*Costofgoodssoldfortheyear:￡540,000

*Openingtradereceivableson1January2024:￡60,000

*Closingtradereceivableson31December2024:￡90,000

*Cashreceivedfromcustomersduringtheyear:￡450,000

*Cashpaidtosuppliersduringtheyear:￡420,000

CalculateCompanyXstradereceivablesturnoverratiofortheyearended31December2024.Roundyouranswertotwodecimalplaces.

2.Usingthefollowinginformation,calculatethedepreciationchargefortheyearended31December2024forafixedassetacquiredon1January2024for￡200,000.Theassetisexpectedtohavearesidualvalueof￡20,000attheendofitsusefullifeof5years.Thedepreciationmethodusedisthereducingbalancemethod,appliedonastraight-linebasis(effectiveinterestrateapproach).

3.Acompanyhastradereceivablesof￡150,000at31December2024.Specificamountsidentifiedasirrecoverableare￡5,000.Thecompanyusestheallowancefordoubtfuldebtsmethod.At31December2024,theallowancefordoubtfuldebtswas￡3,000(beforeconsideringthespecificidentificationoftheirrecoverableamount).

Calculatethecarryingamount(netrealizablevalue)ofthetradereceivablesreportedinthebalancesheetasat31December2024.

4.ThefollowingaretheclosingbalancesfromthetrialbalanceofAlphaCompanyasat31December2024:

*Tradereceivables:￡120,000

*Inventory:￡95,000

*Prepaidinsurance:￡6,000

*Equipment:￡300,000

*Accumulateddepreciation-Equipment:￡90,000

*Tradepayables:￡75,000

*Provisionforbaddebts:￡4,500

*Profitbeforetax:￡180,000

Calculatethegrossprofitratiofortheyearended31December20