发布时间 : 星期四 文章ACCA F3考试国际会计准则内容解析更新完毕开始阅读
(4) General administrative overheads
(a) 1 and 4
(b) 1 and 3
(c) 3 and 4
(d) 2 and 3
Example 3:
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:
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20X5 1 July Purchased 500 engines at $220 each
1 November Sold 400 engines for $160,000
20X6 1 February Purchased 300 engines at $230 each
15 April Sold 250 engines for $125,000
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
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(d) $106,000
(3) IAS 7 Statement of Cash Flows
IAS 7是关于现金流量表的格式、内容和编制。考试题目会涉及到对经营活动、投资活动和融资活动这三类现金流的区分；经营活动现金流的计算；以及新增固定资产的现金流。考生需要熟悉现金流量表的格式，特别是indirect method的方法，direct method很少考。
Example 4:
Which of the following statements is/are correct?
(1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used
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(2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows
(4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows
(a) 1 and 3 only
(b) 3 and 4 only
(c) 2 and 4 only
(d) 3 only
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