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ACCA考试F7考试模拟试题练习（7）
备考2020年ACCA考试的小伙伴赶紧来围观，考必过为大家准备了ACCA考试F7考试模拟试题，以供小伙伴们备考练习。
1. Aqua has correctly calculated its basic earnings per share (EPS) for the current year. Which of the following items need to be additionally considered when calculating Aqua’s diluted EPS for the year?
(i) A 1 for 5 rights issue of equity shares during the year at $1·20 when the market price of the equity shares was $2·00
(ii) The issue during the year of a convertible (to equity shares) loan note
(iii) The granting during the year of directors’ share options exercisable in three years’ time
(iv) Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company
A All four
B (i) and (ii) only
C (ii) and (iii) only
D (iii) and (iv) only
答案：C
2. Although most items in financial statements are shown at their historical cost, increasingly the IASB is requiring or allowing current cost to be used in many areas of financial reporting.Drexler acquired an item of plant on 1 October 2012 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate.As at 30 September 2014, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.
What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 2014 under historical cost and current cost?
historical cost current cost
$ $
A 320,000 600,000
B 320,000 384,000
C 300,000 600,000
D 300,000 384,000
答案：B
3. Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C Depreciation charged on reducing balance method rather than straight line
D Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period
答案：D
4. On 1 January 2014, Viagem acquired 80% of the equity share capital of Greca. Extracts of their statements of profit or loss for the year ended 30 September 2014 are:
Viagem Greca
$’000 $’000
Revenue 64,600 38,000
Cost of sales (51,200) (26,000)
Sales from Viagem to Greca throughout the year ended 30 September 2014 had consistently been $800,000 per month. Viagem made a mark-up on cost of 25% on these sales. Greca had $1·5 million of these goods in inventory as at 30 September 2014. What would be the cost of sales in Viagem’s consolidated statement of profit or loss for the year ended 30 September 2014?
A $59·9 million
B $61·4 million
C $63·8 million
D $67·9 million
答案：C
5. The objective of IAS 17 Leases is to prescribe the appropriate accounting treatment and required disclosures in relation to leases.
Which TWO of the following situations would normally lead to a lease being classified as a finance lease?
(i) The lease transfers ownership of the asset to the lessee by the end of the lease term
(ii) The lease term is for approximately half of the economic life of the asset
(iii) The lease assets are of a specialised nature such that only the lessee can use them without major modifications being made
(iv) At the inception of the lease, the present value of the minimum lease payments is 60% of what the leased asset would cost to purchase
A (i) and (ii)
B (i) and (iii)
C (ii) and (iii)
D (iii) and (iv)
答案：A
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