2014年ACCA考試考前每日一練集錦(13)
 
　　1.Which of the following material events after the reporting date and before the financial statements are approved are adjusting events?
　　(1) A valuation of property providing evidence of impairment in value at the reporting date.
　　(2) Sale of inventory held at the reporting date for less than cost.
　　(3) Discovery of fraud or error affecting the financial statements.
　　(4) The insolvency of a customer with a debt owing at the reporting date which is still outstanding.
　　A 1, 2 and 4 only
　　B 1, 2, 3 and 4
　　C 1 and 4 only
　　D 2 and 3 only
　　【參考答案】：B
 
　　2.A company values its inventory using the FIFO method. At 1 May 20X5 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X6 the following transactions took place:
 
　　What is the value of the company’s closing inventory of engines at 30 April 20X6?
　　A $188,500
　　B $195,500
　　C $166,000
　　D $106,000
　　【參考答案】：A
 
　　3.Amy is a sole trader and had assets of $569,400 and liabilities of $412,840 on 1 January 20X8. During the year ended 31 December 20X8 she paid $65,000 capital into the business and she paid herself wages of $800 per month.
　　At 31 December 20X8, Amy had assets of $614,130 and liabilities of $369,770.
　　What is Amy’s profit for the year ended 31 December 20X8?
　　A $32,400
　　B $23,600
　　C $22,800
　　D $87,800
　　【參考答案】：A

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