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1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 ACCA P4-P7 模拟题及解析（5） PreparingFinancial Statements (International Stream) PART1 THURSDAY 10 JUNE 2004 QUESTION PAPER Time allowed 3 hours This paper is divided into two sections Section AALL 25 questions are compulsory and MUST be answered Section B
2、ALL FIVE questions are compulsory and MUST be answered Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall The Association of Chartered Certified Accountants Section A ALL 25 questions are compulsory and MUST be attempted Please
3、 use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. Each question within this section is worth 2 marks.1A business purchased a motor car on 1 July 2003 for $20,000. It is to be depreciated at 20 per cent per year on the straight line basis,
4、 assuming a residual value at the end of five years of $4,000, with a proportionate depreciation charge in the year of purchase. The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account. How will the business profit for the year ended 31 D
5、ecember 2003 be affected by the error? AUnderstated by $18,400 BUnderstated by $16,800 CUnderstated by $18,000 DOverstated by $18,400 2A company has sublet part of its offices and in the year ended 30 November 2003 the rent receivable was: Until 30 June 2003$8,400 per year From 1 July 2003$12,000 pe
6、r year 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 Rent was paid quarterly in advance on 1 January, April, July, and October each year. What amounts should appear in the companys financial statements for the year ended 30 November 2003? Income statement Rent receivableBalance sheet A$9,900$2,0
7、00 in sundry payables B$9,900$1,000 in sundry payables C$10,200$1,000 in sundry payables D$9,900$2,000 in sundry receivables 3At 30 September 2002 a companys allowance for doubtful debts amounted to $38,000, which was five per cent of the receivables at that date. At 30 September 2003 receivables to
8、talled $868,500. It was decided to write off $28,500 of debts as bad and to keep the allowance for doubtful debts at five per cent of receivables. What should be the charge in the income statement for the year ended 30 September 2003 for bad and doubtful debts? A$42,000 B$33,925 C$70,500 D$32,500 试题答案：略 参与 ACCA 考试的考生可按照复习计划有效进行，另外高顿网校官网 ACCA 考试辅导高清课程已经开通，还可索取 ACCA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。
