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2015年12月份ACCA考试科目F3真题练习

发表时间:2015-10-23 来源:aimeetao
【编者按】在备考ACCA中,练习历年的考试真题是很重要的。F3科目机考,考生可以在考前多做历年的考试真题,更多2015年12月ACCA考试资讯请关注金程ACCA。

2015年12月份的ACCA报考时间还在持续中,考生们都完成备考了吗?无论你是即将参加2015年考试,还是在准备2016年的ACCA报名,小编觉得大家在备考中,练习历年的ACCA考试真题都是非常重要的。

ACCA考试科目F3是机考,建议大家在考前多练习考试真题,熟悉F3的考试题型,建立系统的知识框架,这样在考试中,大家可以达到事半功倍的效果。

完善表格免费获取ACCA电子版教材↓↓↓

2015年12月份ACCA考试科目F3真题练习

1.Which of the following statements are true?
1.Accounting can be described as the recording and summarising of transactions.
2.Financial accounting describes the production of a statement of financial position and statement of profit or loss for internal use.
A.1 only
B.2 only
C.Both 1 and 2
D.None    

Answer:A
Accounting involves recording transactions as they occur and then summarising them in the form of the financial statements.
Financial account ing describes the production of accounts for external use.    
                                            
2.The main aim of financial accounting is to:
A.record all transactions in the books of account
B.provide management with detailed analyses of costs
C.present the financial results to the organisation by means of recognised statements
D.calculate profit   

Answer:C
                                           
3.Which one of the following sentences does NOT explain the distinction between financial accounts and management accounts?
A.Financial accounts are primarily for external users and management accounts are primarily for internal users
B.Financial accounts are normally produced annually and management accounts are normally produced monthly
C.Financial accounts are more accurate than management accounts
D.Financial accounts are audited by an external auditor and management accounts do not normally have an external audit       

Answer:C 
Both financial and management accounts are equally accurate.         

4.The following information relates to Minnie's hairdressing business in the year ended 31 August 20X7:
$
Expenses                        7,100
Opening inventory                 1,500
Closing inventory                    900
Purchases                       12,950
Gross profit                      12,950
Inventory drawings of shampoo         75
What is the sales figure for the business?
A.    $32,700
B.    $25,600
C.    $25,675
D.    $25,750                            

Answer:B

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                        2015年ACCA教材电子版下载:http://www.gfedu.cn/acca/content_8225.shtml
 

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