2020年acca 知识点：ACCA考试F3第八章模拟练习题3

来源：长理培训发布时间：2020-03-08 13:28:23

1.A non-current asset (cost $15,000, depreciation $10,000) is given in part exchange for a new asset costing $20,500. The agreed trade-in value was $5,500. Which of the following will be included in the statement of profit or loss?

A. A profit on disposal $5,500

B. A profit on disposal $4,500

C. A loss on purchase of a new asset $5,500

D. A profit on disposal $500

2.The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700.The following items were included at cost in the total:

1.400 coats, which had cost $80 each and normally sold for $150 each. Owing to adefect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.

2.800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.

What should the inventory value be according to IAS 2 Inventories after considering the above items?

责编：刘希

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