高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些科目的精選練習(xí)題，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        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