ACCA考试F7考试模拟试题练习（9）
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ACCA考试F7考试模拟试题练习（9）
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1. Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single (economic) entity.
Which of the following are requirements of preparing group accounts?
(i) All subsidiaries must adopt the accounting policies of the parent
(ii) Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(iii) All entity financial statements within a group should (normally) be prepared to the same accounting year end prior to consolidation
(iv) Unrealised profits within the group must be eliminated from the consolidated financial statements
A All four
B (i) and (ii) only
C (i), (iii) and (iv)
D (iii) and (iv)
答案：C
2. Dempsey’s year end is 30 September 2014. Dempsey commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 2014. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 2014 when the drug went into immediate production. The directors became confident of the project’s success on 1 March 2014. The drug has an estimated life span of five years; time apportionment is used by Dempsey where applicable. What amount will Dempsey charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 2014?
A $12,000
B $98,667
C $48,000
D $88,000
答案：C
3. On 1 October 2013, Fresco acquired an item of plant under a five-year finance lease agreement. The plant had a cash purchase cost of $25 million. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2 million and annual rentals of $6 million paid on 30 September each year for five years. What would be the current liability for the leased plant in Fresco’s statement of financial position as at 30 September 2014?
A $19,300,000
B $4,070,000
C $5,000,000
D $3,850,000
答案：C
4. The following information has been taken or calculated from Fowler’s financial statements for the year ended 30 September 2014.Fowler’s cash cycle at 30 September 2014 is 70 days.Its inventory turnover is six times. Year-end trade payables are $230,000. Purchases on credit for the year were $2 million. Cost of sales for the year was $1·8 million. What is Fowler’s trade receivables collection period as at 30 September 2014?
All calculations should be made to the nearest full day. The trading year is 365 days.
A 106 days
B 89 days
C 56 days
D 51 days
答案：B
5. Which of the following items should be capitalised within the initial carrying amount of an item of plant?
(i) Cost of transporting the plant to the factory
(ii) Cost of installing a new power supply required to operate the plant
(iii) A deduction to reflect the estimated realisable value
(iv) Cost of a three-year maintenance agreement
(v) Cost of a three-week training course for staff to operate the plant
A (i) and (ii) only
B (i), (ii) and (iii)
C (ii), (iii) and (iv)
D (i), (iv) and (v)
答案：A
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