【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.
The plant and machinery account (at cost) of a business for the year ended 31 December 20X5 was as follows:
Plant and machinery – cost
20X5 $ 20X5 $
1 Jan Balance b/f 240,000 31 Mar Transfer to disposal account 60,000
30 Jun Cash purchase of plant 160,000 31 Dec Balance c/f 340,000
–––––––– ––––––––
400,000 400,000
–––––––– ––––––––
The company’s policy is to charge depreciation at 20% per year on the straight line basis, with proportionate depreciation in the years of purchase and disposal.
What should be the depreciation charge for the year ended 31 December 20X5?
A $68,000
B $64,000
C $61,000
D $55,000
Answer:
D
$
Depreciation:
Jan–Mar 240,000 x 20% x 3/12 12,000
Apr–Jun (240,000 – 60,000) x 20% x 3/12 9,000
Jul–Dec (180,000 + 160,000) x 20% x 6/12 34,000
–––––––
55,000
–––––––
|
高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 |
||
|
名师授课，签约过关有保障！不过免费重读1年 |
||
|
名师授课，助您零基础直达ACCA初级 |
更多精彩：