首页/自学指南 / ACCA考试:ACCA真题练习,提升学员ACCA成绩!附ACCA学习资料!
在ACCA考试的道路上,永远没有一帆风顺,只有坚持不懈的努力,才会有明日胜利的果实。ACCA考试靠的是学员坚持的努力,对知识点的运用及理解。只有勤奋的人才能够在ACCA考试的道路上走得更顺畅。ACCA考试每日一练,帮助学员进行知识点的巩固学习!戳:“各科必背定义+历年真题中文解析+20年BPP习题册(PDF版)”
01. At 31 October 20X6 Roger's trial balance included the following balances:
$
Machinery at cost 12890
Accumulated depreciation 8,950
Inventory 5,754
Trade receivables 11,745
Trade payables 7,830
Bank overdraft 1,675
Cash at bank 150
What is the value of Roger's current assets at 31 October 20X6?
A $17 ,649
B $17, 499
C $15,974
D $13,734
答案:A
02. The following information relates to Eva Co's sales tax for the month of March 20X3:
$
Sales (including sales tax) 109,250
Purchases (net of sales tax) 64 ,000
Sales tax is charged at a flat rate of 15%. Eva Co's sales tax account showed an opening credit balance of $4,540 at the beginning of the month and a closing debit balance of $2,720 at the end of the month. What was the total sales tax paid to regulatory authorities during the month of March 20X3?
A $6 ,470.00
B $11,910.00
C $14,047.50
D $13,162.17
答案:B
今天ACCA习题练习就到这里,学员如果还有不懂的地方,可以在线咨询融跃教育老师。
课程
阅读列表
获取免费资料
说明:本站网课有相应优惠价格,详情咨询徐老师。
1.仅适用于融跃教育课程。每单限用一张,不找零、不可叠加使用!
2.报班未使用优惠券则视作自动放弃。优惠券不可退换,过期将无法使用。
3.优惠券与账户绑定,不可转让。优惠券有效期以活动规则为准!
温馨提示:优惠券不支持退换,解释权归融跃教育所有
咨询徐老师(微信号:rongyuejiaoyu)或点击在线客服咨询领取优惠卷。