俗話說萬事開頭難,很多同學(xué)在剛開始接觸ACCA考試時(shí)都會(huì)有很多困惑,因此澤稷小編今天就幫助大家整理出了一些ACCA F3階段考試的常見問題被給出了相關(guān)的解答,如果你感興趣的話可以一起來看一看哦!
你適合學(xué)習(xí)ACCA嗎?點(diǎn)擊測(cè)試
希望看這篇文章的同學(xué)也可以從別人的錯(cuò)誤中有所收獲;要記住成功的方法有千萬種,但是失敗的原因不外乎那幾個(gè),失敗的經(jīng)驗(yàn)要遠(yuǎn)比成功的心得重要。
說明:所有涉及的知識(shí)點(diǎn)的章節(jié)都以BPP教材的章節(jié)編號(hào)為準(zhǔn)。
題號(hào):4.1
The following information is relevant for questions 4.1 and 4.2.
On 1 May 20X9 Marshall's cash book showed a cash balance of $224 and an overdraft of $336. During the
week ended 6 May the following transactions took place.
May 1 Sold $160 of goods to P Dixon on credit.
May 1 Withdrew $50 of cash from the bank for business use.
May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.
May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The
payment was by cheque.
May 3 Sold $45 of goods for cash.
May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within
7 days.
May 4 Paid a telephone bill of $210 by cheque.
May 4 Purchased $400 of goods on credit from D Daley.
May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash
discount offered to him.
May 5 Sold $304 of goods to M Donald on credit.
May 5 Purchased $135 of goods from Honour Co by cheque.
May 6 Received a cheque from D Randle for $482.
May 6 Purchased $100 of goods on credit from G Perkins.
4.1 What is the total of the sales day book?
A $544
B $589
C $534
D $579 (2 marks)
學(xué)生疑問:Sales day book包含哪些內(nèi)容?
知識(shí)點(diǎn):CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
Sales day book記錄的是所有credit sales,所以題目中的:
May 1 Sold $160 of goods to P Dixon on credit;
May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within 7 days;
May 5 Sold $304 of goods to M Donald on credit;
符合要求,應(yīng)該分別記錄到sales day book當(dāng)中,至于Sold $45 of goods for cash.這一項(xiàng)是現(xiàn)金銷售不能計(jì)入sales day book。
至于第二項(xiàng)記錄$80而未計(jì)算折扣的原因是根據(jù)權(quán)責(zé)發(fā)生制,需按$80記錄收入。
題號(hào):4.2
題干接上題4.1
4.2 What is the total of the purchases day book?
A $880
B $823
C $1,033
D $958 (2 marks)
疑問:purchase day book包含哪些內(nèi)容?
知識(shí)點(diǎn):CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
所以要記錄的部分包括的是所有賒購的部分,根據(jù)題目中:
May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.
May 4 Purchased $400 of goods on credit from D Daley.
May 6 Purchased $100 of goods on credit from G Perkins.
這三項(xiàng)滿足條件,其中根據(jù)權(quán)責(zé)發(fā)生制,對(duì)于第一個(gè)trade discount要減去獲得的折扣,所以380×85%=323。
題號(hào):4.8
You are given the following information:
Receivables at 1 January 20X3 $10,000
Receivables at 31 December 20X3 $9,000
Total receipts during 20X3 (including cash sales(現(xiàn)金銷售) of $5,000) $85,000
What are sales on credit during 20X3?
A $81,000
B $86,000
C $79,000
D $84,000 (2 marks)
學(xué)生疑問:整道題都不太理解。
知識(shí)點(diǎn):CHAPTER 4 // Sources, records and books of prime entry
總收入=現(xiàn)金收入+賒銷收入=85,000=5,000+80,000,只有賒銷收入(sales on credit, 80,000)才會(huì)產(chǎn)生“應(yīng)收賬款”。并且,應(yīng)收賬款為貸方科目。
應(yīng)收賬款(Receivables)
20x3年年初(1月1日)
$10,000
應(yīng)收賬款發(fā)生額
$80,000
結(jié)轉(zhuǎn)
$79,000
20x3年年末(12月31日)
$9,000
$89,000
$89,000
題號(hào):4.11
The following totals appear in the day books for March 20X8.
$
Sales day book 40,000
Purchases day book 20,000
Returns inwards day book 2,000
Returns outward day book 4,000
Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?
A $22,000
B $24,000
C $20,000
D $18,000 (2 marks)
學(xué)生疑問:returns inwards是采購?fù)素?,所以采購?0,000-2,000=18,000;銷售是40,000-4,000=36,000.所以利潤(rùn)是36,000-18,000=18,000.為什么不對(duì)。
知識(shí)點(diǎn):CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
這道題考察的相關(guān)知識(shí)點(diǎn)是日記賬的相關(guān)知識(shí),在書上CH4,那么我們先來看看題目:以下的匯總出現(xiàn)在2008年3月份的各日記賬中;然后下面四個(gè)日記賬分別是銷售日記賬,購貨日記賬,return inwards就是銷售退回日記賬,也就是銷貨退回不是采購?fù)嘶?;return outwards是采購?fù)素?,可以理解是向外退回那肯定是把采購的貨物才是向企業(yè)外退貨,所以兩個(gè)不要搞反。
區(qū)別在書上在P51頁,再好好看看理解一下,那么這道題中銷售額就是$40,000-2,000=$38,000,采購額就是$20,000-4,000=$16,000,由于庫存前后相等所以這里不考慮庫存;最后計(jì)算gross profit就是$38,000-16,000等于$22,000。
4.18 Which of the following statements is/are TRUE or FALSE?
1 Cash purchases are recorded in the purchases day book.
2 The sales day books is used to keep a list of invoices received from suppliers.
A Both statements are TRUE
B Both statements are FALSE
C Statement 1 is TRUE and statement 2 is FALSE
D Statement 1 is FALSE and statement 2 is TRUE (2 marks)
學(xué)生疑問:2為什么是錯(cuò)的
知識(shí)點(diǎn):CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
這道題考察的知識(shí)點(diǎn)依然是日記賬的相關(guān)知識(shí),參考書CH4,題目中問下列敘述的正確與否
1 現(xiàn)金購買必須計(jì)入購買日記賬,我們說這條是不對(duì)的,因?yàn)閜urchase day book記錄的是收到的invoices,也就是說都是未付款的賒購才進(jìn)入purchase day book,現(xiàn)金購買計(jì)入的是cash day book。
2 銷售日記賬用來保存從供貨商那里收到的invoice,這也是不對(duì)的,書上P49頁很明確的告訴我們,銷售日記賬保存的是發(fā)給消費(fèi)者的發(fā)票而不是從供貨商那里收到的發(fā)票。
而相對(duì)的purchase day book保存的就是收到的各種invoice。
關(guān)于ACCA考試方面的消息澤稷小編今天就先介紹到這里了,同學(xué)們?nèi)绻麑?duì)于ACCA考試還有什么疑問的話也都可以直接向我們澤稷網(wǎng)校的老師進(jìn)行提問哦的》》點(diǎn)擊咨詢《《老師們也都會(huì)為你進(jìn)行認(rèn)真的講解的!
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