ACCA英國注冊(cè)會(huì)計(jì)師考試《F3》Chapter3-26題庫329題含答案

題型：單選題

Listedbelowaresomecommentsonaccountingconcepts.1Financialstatements

alwaystreatthebusinessasaseparate

entity.2Materialitymeansthatonlyitemshavingaphysicalexistencemaybe

recognisedasassets.3Provisionsare

estimatesandthereforecanbealteredtomakethefinancialresultsofabusiness

moreattractivetoinvestors.Which,ifany,

ofthesecommentsiscorrect,accordingtothelASB'sConceptualFrameworkfor

FinancialReporting?

A

1only

B

2only

C

3only

D

Noneofthem

考■j占，、、、

Chapters財(cái)務(wù)信息的定性特征

解析

Statement

Eonlyiscorrect

(2)Materialityconcernswhetheraniteminthefinancialstatementscaninfluence

users'decisions.

(3)Informationshouldbeafaithfulrepresentationoftheeconomicphenomenait

purportstorepresent.

Thisincludesbeingneutral,iewithoutbiasintheselectionorpresentationofthe

financialinformation.Thereforeinformationmustnotbemanipulatedinanywayin

ordertoinfluencethedecisionsoftheusers.

題型：單選題

Whichofthefollowingstatementsaboutaccountingconceptsandthecharacteristics

offinancialinformationarecorrect?

1Theconceptofaccrualsrequirestransactionstobereflectedinthefinancial

statementsoncethecashoritsequivalentis

receivedorpaid.

2Informationismaterialifitsomissionormisstatementcouldinfluencethe

economicdecisionsofuserstakenonthebasisof

thefinancialstatements.

3Basedonfaithfulrepresentation,itmaysometimesbenecessarytoexclude

materialinformationfromfinancialstatements

duetodifficultiesestablishinganaccuratefigure.

A

1only

B

1and2only

C

2only

D

2and3only

考占

■j八、、

Chapters財(cái)務(wù)信息的定性特征

解析

Statement(2)onlyiscorrect.Informationismaterialifitsomissionormisstatement

couldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancial

statements.

Statement1describestheoppositeoftheaccrualsconcept.Statement3isalso

incorrect,faithfulrepresentationdoesnot

preventestimatesmade.

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsabout

researchanddevelopmentexpenditureare

correct?

1Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,should

berecognisedasanexpenseas

incurred.

2Indecidingwhetherdevelopmentexpenditurequalifiestoberecognisedasan

asset,itisnecessarytoconsiderwhether

therewillbeadequatefinanceavailabletocompletetheproject.

3Developmentexpenditurerecognisedasanassetmustbeamortisedoveraperiod

notexceedingfiveyears.

A

1,2and3

B

1and2only

C

1and3only

D

2and3only

考占

■j八、、

Chapter9lntangiblenon-currentassets

解析

Thereisnorequirementthatdevelopmentexpenditureshouldbeamortisedovera

periodnotexceedingfiveyears

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsabout

researchanddevelopmentexpenditureare

correct?

1Ifcertainconditionsaremet,anentitymaydecidetocapitalisedevelopment

expenditure.

2Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,must

bewrittenoffasincurred.

3Capitaliseddevelopmentexpendituremustbeamortisedoveraperiodnot

exceeding5years.

4Capitaliseddevelopmentexpendituremustbedisclosedinthestatementof

financialpositionunderintangiblenon-current

assets.

A

1,2and4only

B

1and3only

C

2and4only

D

3and4

考點(diǎn)

Chapter9lntangiblenon-currentassets

解析

1Developmentexpendituremustbecapitalisedifthecriteriaaremet.3Thereisno

timescalegivenbyIAS38for

amortisation.

題型：單選題

Abusinesshascompiledthefollowinginformationfortheyearended

OpeninginventoryPurchasesClosinginventory

Thegrossprofitasapercentageofsalesisalways40%

Basedonthesefigures,whatisthesalesrevenuefortheyear?

A

$1,333,500

B

$1,587,500

C

$2,381,250

D

Thesalesrevenuefigurecannotbecalculatedfromthisinformation

考占

-j八、、

Chapterl7lncompleterecords

解析

$

Openinginventory386,200

Purchases989,000

Closinginventory(422,700)

Costofsales952,500

952,500x100/60=1,587,500

題型：單選題

Whichofthefollowingcalculationscouldproduceanacceptablefigureforatrader's

netprofitforaperiodifnoaccounting

recordshadbeenkept?

A

Closingnetassetsplusdrawingsminuscapitalintroducedminusopeningnetassets

B

Closingnetassetsminusdrawingspluscapitalintroducedminusopeningnetassets

C

Closingnetassetsminusdrawingsminuscapitalintroducedminusopeningnetassets

D

Closingnetassetsplusdrawingspluscapitalintroducedminusopeningnetassets

考占

V八、、

Chapterl7lncompleterecords

解析

Closingnetassetsplusdrawingsminuscapitalintroducedminusopeningnetassets.

題型：單選題

Whichofthefollowingmaterialeventsafterthereportingperiodandbeforethe

financialstatementsareapprovedbythe

directorsshouldbeadjustedforinthosefinancialstatements?

1Avaluationofpropertyprovidingevidenceofimpairmentinvalueatthereporting

period

2Saleofinventoryheldattheendofthereportingperiodforlessthancost

3Discoveryoffraudorerroraffectingthefinancialstatements

4Theinsolvencyofacustomerwithadebtowingattheendofthereportingperiod

whichisstilloutstanding

A

Allofthem

B

1,2and4only

C

3and4only

D

1,2and3only

考點(diǎn)

Chapter21Eventsafterthereportingperiod

解析

Alloftheseeventsareindicativeofconditionsthatexistedatthereportingperiod

題型：單選題

Thedraftfinancialstatementsofalimitedliabilitycompanyareunderconsideration.

Theaccountingtreatmentofthefollowingmaterialeventsafterthereportingperiod

needstobedetermined.

1Thebankruptcyofamajorcustomer,withasubstantialdebtoutstandingattheend

ofthereportingperiod

2Afiredestroyingsomeofthecompany*sinventory(thecompany'sgoingconcern

statusisnotaffected)

3Anissueofsharestofinanceexpansion

4Saleforlessthancostofsomeinventoryheldattheendofthereportingperiod

AccordingtoIAS10Eventsafterthereportingperiod,whichoftheaboveevents

requireanadjustmenttothefiguresinthe

draftfinancialstatements?

A

1and4only

B

1,2and3only

C

2and3only

D

2and4only

考占

■J八、、

Chapter21Eventsafterthereportingperiod

解析

2and3donotaffectthecompany'spositionattheendofthereportingperiod.

題型：單選題

Whichoneofthefollowingwouldhelpacompanywithhighgearingtoreduceits

gearingratio?

A

Makingarightsissueofequityshares

B

Issuingfurtherlong-termloannotes

C

Makingabonusissueofshares

D

Payingdividendsonitsequityshares

考占

■j八、、

Chapter26lnterpretationoffinancialstatements

解析

Issuingfurtherloannotesandpayingdividendswillincreasegearing.Abonusissue

simplycapitalisesreserves,sohasno

effect

題型：單選題

Acompany'sgrossprofitasapercentageofsalesincreasedfrom24%intheyear

ended31December20X1to27%inthe

yearended31December20X2.

Whichofthefollowingeventsismostlikelytohavecausedtheincrease?

A

Anincreaseinsalesvolume

B

ApurchaseinDecember20X1mistakenlybeingrecordedashappeninginJanuary

20X2

C

Overstatementoftheclosinginventoryat31December20X1

D

Understatementoftheclosinginventoryat31December20X1

考■j占八、、

Chapter26lnterpretationoffinancialstatements

解析

UnderstatementoftheDecember20X1closinginventorywillleadtounderstatement

ofDecember20X2openinginventory

andthereforeunderstatementofcostofsales.

題型：單選題

Salesrevenueshouldberecognisedwhengoodsandserviceshavebeensupplied;

costsareincurredwhengoodsand

serviceshavebeenreceived.Whichaccountingconceptgovernstheabove?

A

Thebusinessentityconcept

B

Thematerialityconcept

C

Theaccrualsconcept

D

Thedualityconcept

考點(diǎn)

Chapters財(cái)務(wù)信息的定性特征

解析

Theaccrualsconcep

題型：單選題

Whichaccountingconceptstatesthatomittingormisstatingthisinformationcould

influenceusersofthefinancialstatements?

A

Theconsistencyconcept

B

Theaccrualsconcept

c

Thematerialityconcept

D

Thegoingconcernconcept

考■j占，、、、

Chapters財(cái)務(wù)信息的定性特征

解析

Thematerialityconcep

題型：單選題

TheinventoryvalueforthefinancialstatementsofGlobalCofortheyearended30

June20X3wasbasedonainventory

counton7July20X3,

whichgaveatotalinventoryvalueof$950,000.Between30Juneand7July20X6,

thefollowingtransactionstookplace.

$

Purchaseofgoods11,750

Saleofgoods(markuponcostat15%)14,950

GoodsreturnedbyGlobalCotosupplier1,500

Whatfigureshouldbeincludedinthefinancialstatementsforinventoriesat30June

20X3?

A

$952,750

B

$949,750

C

$926,750

D

$958,950

考占

Chapter7lnventory

解析

950,000-11,750+1,500+(14,950x100/115)=$952,750

題型：單選題

Whichofthefollowingcostsmaybeincludedwhenarrivingatthecostoffinished

goodsinventoryforinclusioninthefinancialstatementsofamanufacturingcompany?

1Carriageinwards

2Carriageoutwards

3Depreciationoffactoryplant

4Finishedgoodsstoragecosts

5Factorysupervisors'wages

A

1and5only

B

2,4and5only

C

1,3and5only

D

1,2,3and4only

考點(diǎn)

Chapter7lnventory

解析

Carriageoutwardsandstoragearedistributioncosts.

題型：單選題

Ypurchasedsomeplanton1January20X0for$38,000.Thepaymentfortheplant

wascorrectlyenteredinthecashbookbutwasenteredonthedebitsideoftheplant

repairsaccount.Ychargesdepreciationonthestraightlinebasisat20%peryear,

withaproportionatechargeintheyearsofacquisitionanddisposal,andassuming

noscrapvalueattheendofthelifeofthe

asset.

HowwillY*sprofitfortheyearended31March20X0beaffectedbytheerror?

A

Understatedby$30,400

B

Understatedby$36,100

C

Understatedby$38,000

D

Overstatedby$1,900

考點(diǎn)

Chapter8Tangiblenon-currentassets

解析

DEBITProperty,plantandequipment$38,000

CREDITPlantrepairs$38,000

DEBITDep'nexpense$1,900

CREDITAccumulateddep'n$1,900

Profitisunderstatedby$38,000-$1,900=$36,100

題型：單選題

Bacquiredalorryon1May20X0atacostof$30,000.Thelorryhasanestimated

usefullifeoffouryears,andanestimated

resalevalueattheendofthattimeof$6,000.Bchargesdepreciationonthe

straightlinebasis,withaproportionatechargein

theperiodofacquisition.

WhatwillthedepreciationchargeforthelorrybeinB'saccountingperiodto30

September20X0?

A

$3,000

B

$2,500

C

$2,000

D

$5,000

考占

Chapter8Tangiblenon-currentassets

解析

$30,000-$6,0004years

_____________X_______

5months12months=$2,500

題型：單選題

At31December20X3Q,alimitedliabilitycompany,ownedabuildingthathadcost

$800,000on1January20W4.ltwasbeingdepreciatedat2%peryear.

On31December20X3arevaluationto$1,000,000wasrecognised.Atthisdatethe

buildinghadaremainingusefullifeof40years.

Whatisthebalanceontherevaluationsurplusat31December20X3andthe

depreciationchargeinthestatementofprofitorlossfortheyearended31

December20X4?

DepreciationchargeforyearendedRevaluationsurplusasat31

31December20X4(statementofprofitorloss)December20X3(statementof

financialposition)

$$

A

25.000200,000

B

25,000360,000

C

20,000200,000

D

20,000360,000

考點(diǎn)

Chapter8Tangiblenon-currentassets

解析

Revaluationsurplus-(1,000,000-(800,000-(800,000x2%x10))

Depreciationcharge-(1,000,000/40)=$25,000=$360,000

題型：單選題

Whichofthefollowingbestexplainswhatismeantby'capitalexpenditure,?

A

Expenditureonnon-currentassets,includingrepairsandmaintenance

B

Expenditureonexpensiveassets

C

Expenditurerelatingtotheissueofsharecapital

D

Expenditurerelatingtotheacquisitionorimprovementofnon-currentassets

考占

■j八、、

Chapter8Tangiblenon-currentassets

解析

Improvementsarecapitalexpenditure,repairsandmaintenancearenot.

題型：單選題

Whichofthefollowingcostswouldbeclassifiedascapitalexpenditurefora

restaurantbusiness?

A

Areplacementforabrokenwindow

B

Repaintingtherestaurant

C

Anilluminatedsignadvertisingthebusinessname

D

Cleaningofthekitchenfloors

考占

-j八、、

Chapter8Tangiblenon-currentassets

解析

Anilluminatedsignadvertisingthebusinessnamewillprovidelong-termbenefitsfor

thebusinessandisthereforea

non-currentasset,iecapitalexpenditure.Areplacementforabrokenwindowisa

repair,soitisrevenueexpenditure.

Repaintingtherestaurantisarepairandrenewalexpensesoitwouldbelikelytobe

treatedasrevenueexpenditure.

Cleaningofthekitchenfloorsisamaintenancecostandthereforeisrevenue

expenditure

題型：單選題

Whichoneofthefollowingcostswouldbeclassifiedasrevenueexpenditureonthe

invoiceforanewcompanycar?

A

Roadtax

B

Numberplates

C

Fittedstereoradio

D

Deliverycosts

考占

V八、\

Chapter8Tangiblenon-currentassets

解析

Numberplates,radioanddeliverycostsareincludedinthecapitalcostofacquiringthecar.Ro

adtaxisanannualchargeagainst

revenue

題型：單選題

Lanceisenteringaninvoiceforanewitemofequipmentintheaccounts.Theinvoice

showsthefollowingcosts:

Watertreatmentequipment$39,800

Delivery$1,100

Maintenancecharge$3,980

Salestax$7,854

Invoicetotal$52,734

Lanceisregisteredforsalestax.

Whatisthetotalvalueofcapitalexpenditureontheinvoice?

A

$39,800

B

$40,900

C

$44,880

D

$52,734

考占

Chapter8Tangiblenon-currentassets

解析

$

Watertreatmentequipment39,800

Delivery1,100

40,900

題型：單選題

Whichoneofthefollowingassetsmaybeclassifiedasanon-currentassetinthe

financialstatementsofabusiness?

A

Ataxrefundduenextyear

B

Amotorvehicleheldforresale

C

Acomputerusedintheoffice

D

Cleaningproductsusedtocleantheofficefloors

考占

~J八、、

Chapter8Tangiblenon-currentassets

解析

Aisareceivable,BandDareinventory.

題型：單選題

Whichofthefollowingitemsshouldbeincludedincurrentassets?

(i)Assetswhicharenotintendedtobeconvertedintocash

(ii)Assetswhichwillbeconvertedintocashinthelongterm

(iii)Assetswhichwillbeconvertedintocashinthenearfuture

A

(i)only

B

(ii)only

C

(iii)only

D

(ii)and(iii)

考占

V八、\

Chapter8Tangiblenon-currentassets

解析

Items(i)and(ii)arenon-currentassets.Onlyitem(iii)isacurrentasset.

題型：單選題

Whichofthefollowingstatementsdescribescurrentassets?

A

Assetswhicharecurrentlylocatedonthebusinesspremises

B

Assetswhichareusedtoconducttheorganisation'scurrentbusiness

C

Assetswhichareexpectedtobeconvertedintocashintheshort-term

D

Assetswhicharenotexpectedtobeconvertedintocashintheshort-term

考占

~J八、、

Chapter8Tangiblenon-currentassets

解析

Assetswhichareexpectedtobeconvertedintocashintheshortterm

題型：單選題

Gammapurchasesamotorvehicleon30September20X1for$15,000oncredit.

Gammahasapolicyofdepreciating

motorvehiclesusingthereducingbalancemethodat15%perannum,proratain

theyearsofpurchaseandsale.

Whatarethecorrectledgerentriestorecordthepurchaseofthevehicleat30

September20X1andwhatisthe

depreciationchargefortheyearended30November20Xl?Purchaseofmotor

vehicleon30.9.XIDepreciationchargefor

yearended30.11.X1

A

DrNon-currentassets-costCrPayables$15,000$15,000$2,250

B

DrPayablesCrNon-currentassets-cost$15,000$15,000$2,250

C

DrNon-currentassets-costCrPayables$15,000$15,000$375

D

DrPayablesCrNon-currentassets-cost$15,000$15,000$375

考占

■j八、、

Chapter8Tangiblenon-currentassets

解析

Torecordthepurchaseoftheasset：DrNon-currentassets-cost$15,000Cr

Payables$15,000

Depreciationchargeis15,000x15%x2/12=$375

題型：單選題

BanjoCopurchasedabuildingon30June20X8for$1,250,000.Atacquisition,the

usefullifeofthebuildingwas50years.

Depreciationiscalculatedonthestraight-linebasis.10yearslater,on30June20Y8

whenthecarryingamountofthebuildingwas$1,000,000,thebuildingwasrevalued

to$1,600,000.BanjoCohasapolicyoftransferringtheexcessdepreciationon

revaluationfromtherevaluationsurplustoretainedearnings.Assumingnofurther

revaluationstakeplace,

whatisthebalanceontherevaluationsurplusat30June20Y9?

A

$335,000

B

$310,000

C

$560,000

D

$585,000

考占

■j八、、

Chapter8Tangiblenon-currentassets

解析

$585,000

Therevaluationsurplusat30June20Y8was$600,000($l,600k-$l,000k).

Theolddeprecationchargewas$25,000($1,250,000/50years)peryear.

Thenewdepreciationchargeis$40,000($1,600,000/40years),sotheexcess

depreciationis$15,000peryear.

Thebalanceontherevaluationsurplusistherefore$600,000-$15,000=$585,000

at30June20Y9.

題型：單選題

Anon-currentasset(cost$15,000,depreciation$10,000)isgiveninpartexchange

foranewassetcosting$20,500.

Theagreedtrade-invaluewas$5,500.Whichofthefollowingwillbeincludedinthe

statementofprofitorloss?

A

Aprofitondisposal$5,500

B

Alossondisposal$4,500

C

Alossonpurchaseofanewasset$5,500

D

Aprofitondisposal$500

考占

Chapter8Tangiblenon-currentassets

解析

$

Carryingamountatdisposal(15,000-10,000)5,000

Trade-inallowance5,500Profitondisposal500

題型：單選題

BaxterCopurchasedanassetfor$100,000on1.1.XI.Ithadanestimatedusefullife

of5yearsanditwasdepreciatedusing

hestraightlinemethod.On1.1.X3BaxterCorevisedtheremainingestimateduseful

lifeto8years.

Whatisthecarryingamountoftheassetat31.12.X3?

A

$40,000

B

$52,500

C

$50,000

D

$62,500

考占

■j八、、

Chapter8Tangiblenon-currentassets

解析

$52,500

Carryingamountat1.1.X3=100,000-(100,000x2/5)=$60,000

Newdepreciationcharge=CarryingamounARevisedusefullife=$60,000/8years=

$7,500

Carryingamountat31.12.X3=$60,000-$7,500=$52,500

題型：單選題

SenakutaCopurchasedamachinewithanestimatedusefullifeof5yearsfor

$34,000on30September20X5.SenakutaCo

plannedtoscrapthemachineattheendofitsusefullifeandestimatedthatthe

scrapvalueatthepurchasedatewas$4,000.On1October20X8,Senakutarevised

thescrapvalueto$2,000duetothedecreasedvalueofscrapmetal.

Whatisthedepreciationchargefortheyearended30September20X9?

A

$7,000

B

$6,800

C

$2,800

D

$6,400

考點(diǎn)

Chapter8Tangiblenon-currentassets

解析

$7,000

Carryingamountat1.10.X8：34,000-((34,000-4,000)x3/5)=$16,000

Reviseddepreciationcharge：(Carryingamount-revisedresidualvalue)/remaining

usefullife=(16,000-2,000)/2=$7,000

題型：單選題

EvansCopurchasedamachinewithanestimatedusefullifeof10yearsfor$76,000

on30September20X5.Themachine

hadaresidualvalueof$16,000.Whataretheledgerentriestorecordthe

depreciationchargeforthemachineintheyear

ended30September20X8?

A

DrDepreciationcharge$6,000CrAccumulateddepreciation$6,000

B

DrDepreciationcharge$6,000DrNon-currentassets$12,000

CrAccumulateddepreciation$18,000

C

DrAccumulateddepreciation$6,000CrDepreciationcharge$6,000

D

DrAccumulateddepreciation$18,000CrNon-currentassets$18,000

考點(diǎn)

Chapter8Tangiblenon-currentassets

解析

DrDepreciationcharge$6,000CrAccumulateddepreciation$6,000

題型：單選題

BanterCopurchasedanofficebuildingon1January20X1.Thebuildingcostwas

$1,600,000andthiswasdepreciatedbythestraightlinemethodat2%peryear;

assuminga50-yearlifeandnilresidualvalue.Thebuildingwasre-valuedto

$2,250,000

on1January20X6.Theusefullifewasnotrevised.Thecompanyisfinancialyear

endson31December.

Whatisthebalanceontherevaluationsurplusat31December20X6?

A

$650,000

B

$792,000

C

$797,000

D

$810,000

考占

V八、\

Chapter8Tangiblenon-currentassets

解析

the5yearsto31December20X5,accumulateddepreciationonthebuildingis

$1,600,000x2%x5years=$160,000.

Onrevaluationon1January20X6：DebitCredit$$Building(2,250,000-1,600,000)

650,000

Accumulateddepreciation160,000Revaluationsurplus810,000Theannual

depreciationchargefrom1January20X6=

$2,250,000/45yearsremaining=$50,000.

Thisis$18,000morethantheannualdepreciationchargebasedonthehistorical

costoftheasset.Thisexcessdepreciation

chargeistransferredeachyearfromrevaluationsurplustoretainedearnings,and

therevaluationsurplusat31December

20X6=$810,000-$18,000=$792,000.

題型：單選題

Acompanypurchasedanasseton1January20X3atacostof$1,000,000.Itis

depreciatedoverSOyearsbythestraightlinemethod(nilresidualvalue),witha

proportionatechargefordepreciationintheyearofacquisitionandtheyearof

disposal.At

31December20X4theassetwasre-valuedto$1,200,000.Therewasnochangein

theexpectedusefullifeoftheasset.The

assetwassoldon30June20X5for$1,195,000.

Whatprofitorlossondisposaloftheassetwillbereportedinthestatementofprofit

orlossofthecompanyfortheyearended31December20X5?

A

Profitof$7,500

B

Profitof$235,000

C

Profitof$247,500

D

Lossof$5,000

考占

~J八、、

Chapter8Tangiblenon-currentassets

解析

Annualdepreciationwasinitially$1,000,000/50years=$20,000.

Afterrevaluation,annualdepreciationis$1,200,000/48years=$25,000.

$

Valuation,1January20X51,200,000

Accumulateddepreciationto30June20X5(6/12x$25,000)12,500

Carryingamountat30June20X51,187,500

Sale/disposalprice1,195,000

Profitondisposalinstatementofprofitorloss7,500

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsconcerning

theaccountingtreatmentofresearchanddevelopmentexpenditurearetrue?

1Developmentcostsrecognisedasanassetmustbeamortisedoveraperiodnot

exceedingfiveyears.

2Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,should

berecognisedasanexpenseas

incurred.

3Indecidingwhetherdevelopmentexpenditurequalifiestoberecognisedasan

asset,itisnecessarytoconsiderwhether

therewillbeadequatefinanceavailabletocompletetheproject.

4Developmentprojectsmustbereviewedateachreportingdate,andexpenditure

onanyprojectnolongerqualifyingfor

capitalisationmustbeamortisedthroughthestatementofprofitorlossandother

comprehensiveincomeoveraperiodnoexceedingfiveyears.

A

land4

B

2and4

C

2and3

D

1and3

考占

-j八、、

Chapter9lntangiblenon-currentassets

解析

Developmentcostsareamortisedovertheusefullifeoftheproject.Thisisnot

confinedtofiveyears

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingareintangible

non-currentassetsinthefinancialstatementsof

lotaCo?

1Apatentforanewgluepurchasedfor$20,000bylotaCo

2DevelopmentcostscapitalisedinaccordancewithIAS383Alicencetobroadcasta

televisionseries,purchasedbylotaCo

for$150,0004AstateoftheartfactorypurchasedbylotaCofor$1.5million

A

1and3only

B

1,2and3only

C

2and4only

D

2,3and4only

考占

■j八、、

Chapter9lntangiblenon-currentassets

解析

Afactoryisatangibleassetasithasphysicalform.Theothersareintangibleassets.

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsabout

intangibleassetsarecorrect?

1Ifcertaincriteriaaremet,researchexpendituremustberecognisedasan

intangibleasset.

2Ifcertaincriteriaaremet,developmentexpendituremustbecapitalised

3Intangibleassetsmustbeamortisediftheyhaveadefiniteusefullife

A

2and3only

B

1and3only

C

1and2only

D

Allthreestatementsarecorrect

考■j占，、、、

Chapter9lntangiblenon-currentassets

解析

Allthreestatementsarecorrect

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsconcerning

theaccountingtreatmentofresearchanddevelopmentexpenditurearetrue?

1Ifcertaincriteriaaremet,researchexpendituremayberecognisedasanasset.

2Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,should

berecognisedasanexpenseas

incurred.

3Indecidingwhetherdevelopmentexpenditurequalifiestoberecognisedasan

asset,itisnecessarytoconsiderwhether

therewillbeadequatefinanceavailabletocompletetheproject.

4Developmentexpenditurerecognisedasanassetmustbeamortisedoveraperiod

notexceedingfiveyears.

5Thefinancialstatementsshoulddisclosethetotalamountofresearchand

developmentexpenditurerecognisedasan

expenseduringtheperiod.

A

1,4and5

B

2,4and5

C

2,3and4

D

2,3and5

考占八、、

Chapter9lntangiblenon-currentassets

解析

Researchexpenditureisnevercapitalised.

題型：單選題

AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsarecorrect?

1Researchexpenditureshouldnotbecapitalised.

2Intangibleassetsareneveramortised.

3Developmentexpendituremustbecapitalisedifcertainconditionsaremet.

A

1and3only

B

1and2only

C

2and3only

D

Allthreestatementsarecorrect

考占

V八、\

Chapter9lntangiblenon-currentassets

解析

Researchexpenditureisnevercapitalised,developmentexpenditureiscapitalisedif

itmeetscertainconditionsperIAS38.

Intangibleassetsareamortisedovertheirusefullife,ifthelifeoftheassetis

indefinite,thenitdoesnothavetobeamortised

題型：單選題

Thefollowinginformationisrelevantforquestions9.9and9.10.

ThefollowingbalancesexistedintheaccountingrecordsofKoppaCo,at31

December20X7.

$'000

Developmentcostscapitalised,1January20X7180

Researchanddevelopmentexpenditurefortheyear162

Inpreparingthecompany'sstatementofprofitorlossandothercomprehensive

incomeandstamentoffinancialpositionat31December20X7thefollowingfurther

informationisrelevant

(a)The$180,000totalfordevelopmentcostsasat1January20X7relatestotwo

projects:Project836:completedproject

$'00082(balancebeingamortisedovertheperiodexpectedtobenefitfromit.

Amounttobeamortisedin20X7:$20,000)

Project910:inprogress98

(b)Theresearchanddevelopmentexpenditurefortheyearismadeupof:180

Researchexpenditure$'000103DevelopmentcostsonProject910whichco