2020 财务报告（ACCA）(四川大学) 最新满分章节测试答案

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本课程起止时间为:2020-02-25到2020-07-10
本篇答案更新状态:已完结

【作业】第三章 财务报表的列示 第三章单元作业

1、 问题:What is the primary reason why discontinued operations are presented separately within financial statements? A To show an accurate valuation of the businessB To enhance the predictive nature of financial statementsC To make the financial statements easier to understandD So the financial statements are verifiable
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2、 问题:Which of the following criteria need to be satisfied in order for an element to be recognised within the financial statements? (i) It meets the definition of an element of the financial statements.(ii) It is probable that future economic benefits will flow to or from the enterprise.(iii) It is certain that future economic benefits will flow to or from the enterprise.(iv) The item has a cost or value.(v) The item has a cost or value that can be reliably measured.A (i), (ii) and (v)B (i), (iii) and (v)C (i), (ii) and (iv)D (i), (iii) and (iv)
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3、 问题:Which of the advantages below is NOT a likely advantage of the global harmonisation of accounting standards? A Greater comparability between different firmsB Greater ease for preparing consolidated financial statementsC Easier for large international accounting firmsD Greater compatibility with legal systems
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4、 问题:Financial statements represent transactions in words and numbers. To be useful, financial information must represent faithfully these transactions in terms of how they are reported. Which of the following accounting treatments would be an example of faithful representation? A Capitalising development costs as an intangible assetB Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversionC Continuing to recognise factored trade receivables sold with recourseD Treating redeemable preference shares as equity
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5、 问题:According to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, how should a material error in the previous financial reporting period be accounted for in the current period?A By making an adjustment in the financial statements of the current period through the statement of profit or loss, and disclosing the nature of the error in a note.B By making an adjustment in the financial statements of the current period as a movement on reserves, and disclosing the nature of the error in a note.C By restating the comparative amounts for the previous period at their correct value, and disclosing the nature of the error in a note.D By restating the comparative amounts for the previous period at their correct value, but without the requirement for a disclosure of the nature of the error in a note.
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【作业】第一章 概念框架 第一章单元作业

1、 问题:Which of the following is NOT a duty of the IFRS Interpretations Committee? A To interpret the application of International Financial Reporting Standards B To work directly with national standard setters to bring about convergence with IFRS C To provide guidance on financial reporting issues not specifically addressed in IFRSD To publish draft interpretations for public comment
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2、 问题:Which of the following is NOT a purpose of the IASB’s Conceptual Framework?A To assist the IASB in the preparation and review of IFRSB To assist auditors in forming an opinion on whether financial statements comply with IFRSC To assist in determining the treatment of items not covered by an existing IFRSD To be authoritative where a specific IFRS conflicts with the Conceptual Framework
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3、 问题:Recognition is the process of including within the financial statements items which meet the definition of an element according to the IASB’s Conceptual Framework for Financial Reporting.Which of the following items should be recognised as an asset in the statement of financial position of a company?A A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the companyB A highly lucrative contract signed during the year which is due to commence shortly after the year endC A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four yearsD A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses
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4、 问题:Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financial reporting.Which of the following does NOT improve comparability?A Restating the financial statements of previous years when there has been a change of accounting policyB Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable informationC Disclosing discontinued operations in financial statementsD Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before
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5、 问题:Which of the following gives the best description of the objectives of financial statements as set out by the International Accounting Standards Board’s (The Board’s) Conceptual Framework for Financial Reporting? A To fairly present the financial position and performance of an enterprise. B To fairly present the financial position, performance and changes in financial position of an enterprise. C To provide information about the financial position and performance of an enterprise that is useful to a wide range of users in making economic decisions. D To provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.
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【作业】第二章 监管框架 第二章单元作业

1、 问题:Comparability is identified as an enhancing qualitative characteristic in the International Accounting Standards Board’s Conceptual Framework for Financial Reporting.Which of the following does NOT improve comparability? A Restating the financial statements of previous years when there has been a change of accounting policy.B Prohibiting changes of accounting policy unless required by an IFRS Standard or to give more relevant and reliable information.C Disclosing discontinued operations separately in financial statements.D Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before
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2、 问题:Which of the following is NOT a purpose of the International Accounting Standards Board’s (the Board’s) Conceptual Framework? A To assist the Board in the preparation and review of IFRS Standards.B To assist auditors in forming an opinion on whether financial statements comply with IFRS Standards.C To assist in determining the treatment of items not covered by an existing IFRS Standards. D To be authoritative where a specific IFRS Standard conflicts with the Conceptual Framework.
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3、 问题:In which TWO of the following situations can a change in accounting policy be made by an entity? A If the change is required by an IFRS StandardB If the entity thinks that a new accounting policy would be easier to reportC If a new accounting policy would show more favourable resultsD If a new accounting policy results in more reliable and relevant presentation of events or transactions
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第一章 概念框架 第一章测试

1、 问题:How does the Conceptual Framework define an asset?
选项：
A:A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B:A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C:A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D:A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
答案: 【A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity】

2、 问题:Which of the following would be classified as a liability?
选项：
A:Dexter’s business manufactures a product under licence. In 12 months’ time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
B:Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless’s investment is valued at $90,000.
C:Carter has estimated the tax charge on its profits for the year just ended as $165,000.
D:Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
答案: 【Carter has estimated the tax charge on its profits for the year just ended as $165,000.】

3、 问题:The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. For which of these characteristics is DISCLOSURE OF ACCOUNTING POLICIES particularly important?
选项：
A:Verifiability
B:Timeliness
C:comparability
D:Understandability
答案: 【comparability】

4、 问题:The Conceptual Framework identifies an UNDERLYING ASSUMPTION in preparing financial statements. This is:
选项：
A:Going concern
B:Materiality
C:Substance over form
D:Accruals
答案: 【Going concern】

5、 问题:Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASB’s Conceptual Framework for Financial Reporting. Which of the following items should be recognised as an asset in the statement of financial position of a company?
选项：
A:A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company.
B:A highly lucrative contract signed during the year which is due to commence shortly after the year end.
C:A government grant relating to the purchase of an item of plant several years ago, which has a remaining life of four years.
D:A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.
答案: 【A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.】

6、 问题:Which of the following would correctly describe the net realisable value of a two year old asset?
选项：
A:The original cost of the asset less two years’ depreciation
B:The amount that could be obtained from selling the asset, less any costs of disposal
C:The cost of an equivalent new asset less two years’ depreciation
D:The present value of the future cash flows obtainable from continuing to use the asset
答案: 【The amount that could be obtained from selling the asset, less any costs of disposal】

第五章 无形资产 第五章测试

1、 问题:When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase has been confirmed, how should it be accounted for?
选项：
A:Charged as an expense in profit or loss
B:Capitalised and presented under non-current assets
C:Credited to profit or loss
D:Shown as a deduction from non-current assets
答案: 【Credited to profit or loss】

2、 问题:Geek Co is developing a new product and expects to be able to capitalise the costs. Which of the following would preclude capitalisation of the costs？
选项：
A:Development of the product is not yet complete.
B:No patent has yet been registered in respect of the product.
C:No sales contracts have yet been signed in relation to the product.
D:It has not been possible to reliably allocate costs to development of the product.
答案: 【It has not been possible to reliably allocate costs to development of the product.】

3、 问题: Assoria Co had $20 million of capitalised development expenditure at cost brought forward at 1 October 20X7 in respect of products currently in production and a new project began on the same date.The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs. From that date the project incurred development costs of $800,000 per month. On 1 April 20X8 the directors of Assoria Co became confident that the project would be successful and yield a profit well in excess of costs. The project was still in development at 30 September 20X8. Capitalised development expenditure is amortised at 20% per annum using the straight-line method.What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs？
选项：
A:$8,280,000
B:$6,880,000
C:$7,800,000
D:$3,800,000
答案: 【$7,800,000】

4、 问题:Which of the following internally generated items may be eligible for capitalisation as intangible assets in accordance with IAS 38 Intangible Assets? （ignore business combinations.）
选项：
A:A customer list
B:A pre-production prototype
C:Goodwill
D:The cost of researching new material
答案: 【A pre-production prototype】

5、 问题:At 30 September 20X9 Sandown Co’s trial balance showed a brand at cost of $30 million, less accumulated amortisation brought forward at 1 October 20X8 of $9 million. Amortisation is based on a ten year useful life. An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years. However, on the same date Sandown Co received an offer to purchase the brand for $15 million.What should be the carrying amount of the brand in the statement of financial position of Sandown Co as at 30 September 20X9? (Answer to the nearest $’000)
选项：
A:$12,500
B:$10,000
C:$10,500
D:$12,000
答案: 【$12,500】

6、 问题:Dempsey Co’s year end is 30 September 20X4. Dempsey Co commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 20X4. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 20X4 when the drug went into immediate production. The directors became confident of the project’s success on 1 March 20X4. The drug has an estimated lifespan of five years; time apportionment is used by Dempsey Co where applicable.What amount will Dempsey Co charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 20X4?
选项：
A:$90,000
B:$92,000
C:$88,000
D:$86,000
答案: 【$88,000】

第六章 资产减值 第六章测试

1、 问题:A cash-generating unit comprises the following assets: $’000Building 700Plant and equipment 200Goodwill 90Current assets 20 1,010One of the machines, carried at $40,000, is damaged and will have to be scrapped. The recoverable amount of the cash-generating unit is estimated at $750,000.What will be the carrying amount of the building when the impairment loss has been recognised?(to the nearest $’000)
选项：
A:$597,000
B:$577,000
C:$594,000
D:$548,000
答案: 【$594,000】

2、 问题:What is the RECOVERABLE AMOUNT of an asset?
选项：
A:Its current market value less costs of disposal
B:The lower of carrying amount and value in use
C:The higher of fair value less costs of disposal and value in use
D:The higher of carrying amount and market value
答案: 【The higher of fair value less costs of disposal and value in use】

3、 问题:A business which comprises a single cash-generating unit has the following assets:$mGoodwill 3Patent 5Property 10Plant and equipment 15Net current assets _2 35Following an impairment review it is estimated that the value of the patent is $2 million and the recoverable amount of the business is $24 million.At what amount should the property be measured following the impairment review?
选项：
A:$8 million
B:$10 million
C:$7 million
D:$5 million
答案: 【$8 million】