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2016年ACCA(F8)考试模拟题(61)

考试网  [ 2016年3月23日 ] 【

  PreparingFinancial

  Statements

  (International Stream)

  PART1

  THURSDAY 10 JUNE 2004

  QUESTION PAPER

  Time allowed 3 hours

  This paper is divided into two sections

  Section AALL 25 questions are compulsory and MUST be

  answered

  Section BALL FIVE questions are compulsory and MUST be

  answered

  Do not open this paper until instructed by the supervisor

  This question paper must not be removed from the examination

  hall

  The Association of Chartered Certified Accountants

  Section A – ALL 25 questions are compulsory and MUST be attempted

  Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.

  Each question within this section is worth 2 marks.

  1A business purchased a motor car on 1 July 2003 for $20,000. It is to be depreciated at 20 per cent per year on

  the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation

  charge in the year of purchase.

  The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.

  How will the business profit for the year ended 31 December 2003 be affected by the error?

  AUnderstated by $18,400

  BUnderstated by $16,800

  CUnderstated by $18,000

  DOverstated by $18,400

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