f3 机考真题 有解析 7_W

1、F3 机考真题F2,3，F2,3,6 答疑 联系QQ32428891241.答案：BD2.答案：670 解析： sales1050cash receivedreturn inwards29090receivables control account3.23联系QQ3242889124嘿嘿哈哈有问题要及时与我联系答案：48700 解析： cashbal.b.f800banked42,000sundry expenses 2400cash sales48700drawings4800ban.c/f30049500495004.答案：C 5.答案：A 6.答案：C 7.答案：D 解析： provis

2、ionsbal.b/f20500used11600balc/f13400SOPL450025000250008.答案：C 9.答案：B 10.答案：AB 11.答案：C12.答案：C 13.答案：BC 14.答案: C解析： lightand heatpayment 9400bal.b/f1200bal.c/f2020SOPL10220114201142015.答案：C解析： PPEbal.b/f building960depreciation-building80bal.b/f plant305depreciation-plant61期末 112416.答案：28000解析：=1000000

3、*0.028 17.答案：32解析： cashbal.b/f250postage20newspaper5cash repaid3window1025335期末金额 218=250-218=3218.答案：A解 析 ：85000-125000-15000+5100+2340=-47650 19.答案：35980020.答案： Drawings-cash book Sales to xiu - cash bookSales to harry- sales day book Depreciation -journal21.答案：D22.答案：C 23.答案:19500解析：22500-2000-10

4、00=19500 24.答案：B 25.答案：A解析：（65000+4750）*0.2= 26.答案：A解析：11200+6700-4300= 27.答案：3600 28.答案：D 29.答案： 第一个是 false 第二个是 true30.答案：AD31.答案：C 32.答案：第一个是 true 第二个是 true33.答案：21500解析：15000+5000+profit-2000=2600034.答案：AC 35.答案：A解析：5000+1600-drawings=5400+1500-100036.答 案 ： B associate D subsidiary F investment答

5、案： Fair value adjustment(2*65000)130000Fair value of the non-controlling interest50000Fair value of the net assets(100000*2+85000)285000答案： 答案： A significant influence Participate in37.答案： revenue468540less:cost of sales319000gross profit149540less:expenseswages and salaries(46500+1500)48000occupancy costs(15700-2300)13400motor expenses8850receivables expenses(3440+128)3568depreciation(44600+(2000-(33000-29700) 43300total expense117118profit for the year32422bal.b/f55000cash bad debtsbal.c/f4587003440sales46854052354061400523540trade