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F3题库_2019年acca考试F3第九章模拟练习题(5)进入阅读模式

F3题库_2019年acca考试F3第九章模拟练习题(5) 进入阅读模式 点我咨询

2019-11-06 15:53:55| 来源:

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的acca F3科目第九章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

Ralph invested his company with $2,000 to start the business this year. Then $1,600 materials were credit purchased, and half is sold for $2,000 excluded sales tax, the customer paid in cash. The sales tax rate is 17.5%

The accounting equation after these transactions would show

A. Assets $3,550 - Liabilities $350 = Capital $3,200

B. Assets $5,150 - Liabilities $1,950 = Capital $3,200

C. Assets $5,150 - Liabilities $1,600 = Capital $3,550

D. Assets $4,350 - Liabilities $1,950 = Capital $2,400

2.Which of the following statements is/are true?

1.Production overheads should not be included in the cost of inventory

2.FIFO (first in, first out) method is not allowed by IAS2 Inventories

3.Inventory items should be valued at the lower of historical costs and the fair value

4.The value of cost of sales can be obtained directly under the periodic inventory system

A. 1 and 3

B. 1 and 4

C. 3 and 4

D. None

1 2

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