在acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!
24.4 Part of a company's draft statement of cash flows is shown below:
$'000
Net profit before tax 8,640
Depreciation charges (2,160)
Proceeds of sale of non-current assets 360
Increase in inventory (330)
Increase in accounts payable 440
The following criticisms of the above extract have been made:
1 Depreciation charges should have been added, not deducted.
2 Increase in inventory should have been added, not deducted.
3 Increase in accounts payable should have been deducted, not added.
4 Proceeds of sale of non-current assets should not appear in this part of the statement of cash flows.
Which of these criticisms are valid?
A 2 and 3 only
B 1 and 4 only
C 1 and 3 only
D 2 and 4 only
答案:B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯,请登录中公财经网acca栏目。
免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。
| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 |
04-23
04-23
04-23
04-23
04-23
04-23
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16