ACCA 典型试题及答案解析.docxVIP

ACCA典型试题及答案解析

一、F3FinancialAccounting（财务会计）单选题（3题）

（每小题2分，共6分，只有一个正确答案）

1.题目

Acompanystrialbalanceat31December2025showsadebitbalanceof$12,000inthesuspenseaccount.Furtherinvestigationrevealstwoerrors:

(1)Apurchaseofgoodsfor$4,000oncreditwasrecordedinthepurchasesjournalas$400.

(2)Areceiptof$8,000fromacustomerwascorrectlyrecordedinthecashbookbutwasnotpostedtothecustomersaccount.

Whatistheeffectofcorrectingtheseerrorsonthesuspenseaccount?

A.Thesuspenseaccountiscleared(balance$0)

B.Adebitbalanceof$3,600remains