【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

Prisha has not kept accurate accounting records during the financial year. She had opening inventory of $6,700 and
purchased goods costing $84,000 during the year. At the year end she had $5,400 left in inventory. All sales are
made at a mark up on cost of 20%.
What is Prisha’s gross profit for the year?
A $13,750
B $17,060
C $16,540
D $20,675

Answer：

B
(6,700 + 84,000 – 5,400) x 20% = $17,060

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