ACCA考试F3-财务会计(基础)历年真题精选及详细解析1109-23

ACCA考试F3-财务会计(基础)历年真题精选及详细解析1109-232.1At1July20X3alimitedliabilitycompanyhadanallowanceforreceivablesof$83,000.Duringtheyearended30June20X4debtstotaling$146,000werewrittenoff.At30June20X4areceivablesallowanceof$218,000wasrequired.Whatfigureshouldappearinthecompany\'sstatementofprofitorlossfortheyearended30June20X4forreceivablesexpense?A$155,000B$364,000C$281,000D$11,000答案：C2.2At31December20X4acompany\'stradereceivablestotaled$864,000andtheallowanceforreceivableswas$48,000.Itwasdecidedthatdebtstotaling$13,000weretobewrittenoff.Theallowanceforreceivableswastobeadjustedtotheequivalentoffivepercentofthereceivables.Whatfiguresshouldappearinthestatementoffinancialpositionfortradereceivables(afterdeductingtheallowance)andinthestatementofprofitorlossforreceivablesexpense?StatementofprofitorlossStatementoffinancialpositionA8,200807,800B7,550808,450C18,450808,450D55,550808,450答案：B2.3Whichofthefollowingwouldadecreaseintheallowanceforreceivablesresultin?AAnincreaseinliabilitiesBAdecreaseinworkingcapitalCAdecreaseinnetprofitDAnincreaseinnetprofit答案：D2.4Anincreaseinanallowanceforreceivablesof$8,000hasbeentreatedasareductionintheallowanceinthefinancialstatements.Whichofthefollowingexplainstheresultingeffects?ANetprofitisoverstatedby$16,000,receivablesoverstatedby$8,000BNetprofitunderstatedby$16,000,receivablesunderstatedby$16,000CNetprofitoverstatedby$16,000,receivablesoverstatedby$16,000DGrossprofitoverstatedby$16,000,receivablesoverstatedby$16,000答案：C2.5At1January20X1,therewasanallowanceforreceivablesof$3,000.Duringtheyear,$1,000ofdebtswerewrittenoffasirrecoverable,and$800ofdebtspreviouslywrittenoffwererecovered.At31December20X1,itwasdecidedtoadjusttheallowanceforreceivablesto5%ofreceivables,whichare$20,000.Whatisthetotalreceivablesexpensefortheyear?A$200debitB$1,800debitC$2,200debitD$1,800credit答案：D2.6Atthebeginningoftheyear,theallowanceforreceivableswas$850.Attheyear-end,theallowancerequiredwas$1,000.Duringtheyear$500ofdebtswerewrittenoff,whichincludes$100previouslyincludedintheallowanceforreceiv