ACCA F3/FFA經(jīng)典試題解析

ACCA F3/FFA考試是十多科考試科目當(dāng)中至為基礎(chǔ)的，考試難度并不算大通過率也還可以，但依然有很多人并不是有把握一次備考。如果想在考前掌握一些考試當(dāng)中的重難點知識，就不得不來練習(xí)歷年來的試題，尤其是近兩三年內(nèi)的。今天就給大家整理一大試題，并告訴大家應(yīng)該如何家解析。

Example 1

At 30 September 2017, the balance on the receivables control account is $644,000. The accountant is preparing draft financial statements and must make the following adjustments:

(1) Write off debts totalling $24,000

(2) Record a receipt of $12,000 in respect of a balance which had previously been written off as irrecoverable

(3) Make an allowance for receivables equivalent to 2% of trade receivables at 30 September 2017. At 1 October 2016, the allowance for receivables was $9,600

What amount should be recognised in current assets in respect of receivables in the statement of financial position at 30 September 2017?

A $619,360 B $607,600

C $598,192 D $631,120

解析：

利用題目給出的信息，從應(yīng)收賬款總賬賬戶的余額644,000開始調(diào)整（1）“Write off debts totalling $24,000”是指壞賬，應(yīng)該減去，得到余額620,000。（2）給出的信息指的是之前確認(rèn)的壞賬又收回了，這一項不影響receivable control account，所以不需要在此進(jìn)行調(diào)整。

（3）指的是壞賬準(zhǔn)備要按照應(yīng)收賬款余額的2%計提。通過上面的調(diào)整，應(yīng)收賬款的余額是620,000，所以壞賬準(zhǔn)備是$620,000 x 2% = $12,400。所以期末應(yīng)收賬款余額是$620,000 – $12,400 = $607,600

正確答案選B。

Example 2

U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of the following circumstances would U Co disclose a contingent liability in the notes to the financial statements for the year ended 30 September 2017?

(1) Legal advice indicates that there is a 45% chance that the customer’s claim will be successful and that damages will amount to $250,000

(2) Legal advice indicates that it is probable that the customer’s claim will be successful and that damages will amount to $200,000

(3) Legal advice indicates that there is an 80% chance that the customer’s claim will be successful but the amount of the claim cannot be assessed reliably at 30 September 2017

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D 1, 2 and 3

解析：

或有負(fù)債是指的時間/金額不確定的負(fù)債，應(yīng)該在財務(wù)報表附注中進(jìn)行披露。（1）指出可能性是45%，不屬于probable的范圍，所以應(yīng)該作為或有負(fù)債進(jìn)行披露。（2）指出可能性是probable，而且金額是確定的，這個應(yīng)該進(jìn)行確認(rèn)，而非披露。（3）指出金額無法可靠計量，所以這個需要披露。

因此正確答案選擇B（1和3）。

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