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,希望大家查漏補缺,對考試有所幫助。
        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