f3 机考真题 有解析 3_W

1、F3 机考真题F2,3，F2,3,6 答疑 联系QQ3242889124F3 真题 第三套 重要提示：下面的解析当中，有一些解析数字会打分隔符。但是考试当中不能打 逗号这个分隔符，不能留空。 比如：40000 就是 40000，不可以写为 40,000 或者 40 000,机器识别不出来逗号以及空格。 1.答案：B 解析： Sales tax2.答案：expense for the yearand income for the year联系QQ3242889124嘿嘿哈哈有问题要及时与我联系Purchase3200Sales4900Return inwards320Return outward

2、s245Balance c/f 162551455145F3 机考真题F2,3，F2,3,6 答疑联系QQ32428891243.答案：328000解析：225000+35000+23000+45000=3280004.题目： Makena is completing the reconciliation of her accounts receivables control account, at the end of the period the balance on the control account is higher than the list of balances extra

3、cted from the individual receivables ledger account.Which of the following could explain the reason for this difference?A. A contra between accounts receivables and payables control accounts had been posted twiceB. An irrecoverable debt had been accounted for twice in the individual ledger accountC.

4、 The allowance for irrecoverable debts had not yet been accounted for联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑 联系QQ3242889124D. An individual ledger account balance had been included twice答案：B5.答案： 第一题第二题truefalse7.答案：A and C8.联系QQ嘿嘿哈哈有问题要及时与我联系3242889124F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124答案

5、：129009.题目：the following transactions have been recognised in the financial statements of Michale cos for the year.Loss of $50000 on the revaluation of a property that had previously been revalued upwards by $80000.Gain of $20000 on disposal of equipment that was accounted for using the cost model.W

6、here should these items be recognised in the financial statements?接下来的能够看清楚，我就不写了。 答案： 第一个：statement 第二个：statement profit lossother 10.联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124答案：900011.题目： The accountantof ABC co extracted a balance of $85,105 from the tradepayables balances b

7、alancescontrol account. Whist carrying out a reconciliation of the on the accounts payables control account with the list of on the payables ledger ,the following errors were identified.下面的应该是能够看清楚的。答案：83978 Payables联系QQ3242889124嘿嘿哈哈有问题要及时与我联系Bal.b/f85105 Payment 55 Discount received 32 Goods retur

8、ned 140 Overcast 900 Bal.c/f83978 85105 85105 F3 机考真题F2,3，F2,3,6 答疑联系QQ324288912412.答案：B14.答案： 1/4/20x1 Land Building100,000400,00030yearsDepreciation for building from 1/4/20x1-31/3/20x7400,000/30*6=80000Carrying amount =500000-80000=42000031/3/20x7Land Building150,000650,000联系QQ3242889124嘿嘿哈哈有问题要及

9、时与我联系F3 机考真题F2,3，F2,3,6 答疑 联系QQ3242889124Other comprehensive income=800000-420000=38000015.答案：8500第一个要处理的就是 10000 的存货遗漏了。 第二项要处理的就是 cost =7000,NRV=6000-500=5500,减值了1500.因此本期应该调整的数字为10000-1500=8500.17.解析：D18.答案：3300Cash book联系QQ3242889124嘿嘿哈哈有问题要及时与我联系Bal.b/f2600Direct debit100Bal.c/f2500F3 机考真题F2,3，

10、F2,3,6 答疑联系QQ3242889124Bank statement19.答案：Assets = liabilities+capital 5400+1500= 1000+5000+1600-XX=70021.答案：B22.联系QQ3242889124嘿嘿哈哈有问题要及时与我联系Bal.b/f3300Unpresentedcheque800Bal.c/f2500F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124答案：第一个是 true 第二个是 false23.题目：DEF limited prepared its accounts with a reporting d

11、ate of 31/3/20x3,on 27 may 20x3 the financial statements were authorised for the shareholders and on 30 june 20x3 it was issued.Which of the following are adjusting events in accordance with IAS 10 Events after the reporting period?(1) the notification on 2 April 20x3 that a customer owing $10m had

12、gone into bankrupt(2) A fire on 10 may 20x3 which destroyed a substancial amount ofmoney.(3) The discovery on 11 may 20x3 of a fraud in the payroll department,which had been going on for 18 months(4) The settlement of a legal action against DEF limited on 31 may 20x4,a provision of $1.2m had been ma

13、de ,and the cash was settled for $15m.A. 1,2 and 3B. 1 and 3 onlyC. 1,3 and 4D. 2 and 4答案：B24.联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124答案：1 and 336.联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题，F2,3,6 答疑联系QQF2,33242889124答案：$000$0001500 considerationnon-comtrollinginterest(25%*1000/2*2.2

14、)275net assets at acquisition as represented byshare capital1000retainedearnings(380+240/12*6)500goodwill275联系QQ嘿嘿哈哈有问题要及时与我联系3242889124F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124Task 2 URP=80000/1.2*0.2*0.9=12,000 但是注意，题目已经给你写了三个 0 了，所以答案是 12.Task 3Task 4联系QQ嘿嘿哈哈有问题要及时与我联系3242889124F3 机考真题F2,3，F2,3,6 答疑联系Q

15、Q3242889124Task 5=1000000+470000-80000=1390000.但是注意题目，已经给你写了三个 0，所以答案是 1390.Task 6=960+200-12(URP)+240*75%*6/1237.嘿嘿哈哈联系QQ3242889124有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889

16、124Task 1答案：$000property plantand equipment(480-95-12)373current assets inventory trade receivables(40-17)242360equivalentscash and cash equity share capitalshare premium6022retained earnings(293+54-5-12-17+10/10)314revaluation non-currentprovisions surplus(10-10/10)liabilities 95 30current liabilities联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题F2,3，F2,3,6 答疑联系QQ3242889124Task 2联系QQ3242889124嘿嘿哈哈有问题要及时与我联系F3 机考真题，F2,3,6 答疑联系QQF2,3324288