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ACCA考试F7考试模拟试题练习（4）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F7考试模拟试题，备考的小伙伴赶紧来练练手吧。
1. Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated. In which of the following circumstances would the investment NOT be consolidated?
A Petre has decided to sell its investment in Alpha as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits
B Beta is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C Delta is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D Gamma is located in a country where a military coup has taken place and Petre has lost control of the investment for the foreseeable future
答案：A
2. On 1 October 2013, Bertrand issued $10 million convertible loan notes which carry a nominal interest (coupon) rate of 5% per annum. The loan notes are redeemable on 30 September 2016 at par for cash or can be exchanged for equity shares. A similar loan note, without the conversion option, would have required Bertrand to pay an interest rate of 8%.
The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, can be taken as:
5% 8%
End of year 1 0·95 0·93
20·910·86
30·86 0·79
How would the convertible loan appear in Bertrand’s statement of financial position on initial recognition (1 October 2013)?
Equity Non-current liability
$’000 $’000
A 810 9,190
B nil 10,000
C 10,000 nil
D 40 9,960
答案：C
3. The net assets of Fyngle, a cash generating unit (CGU), are:
$
Property, plant and equipment 200,000
Allocated goodwill 50,000
Product patent 20,000
Net current assets (at net realisable value) 30,000
––––––––
300,000
––––––––
As a result of adverse publicity, Fyngle has a recoverable amount of only $200,000.
What would be the value of Fyngle’s property, plant and equipment after the allocation of the impairment loss?
A $154,545
B $170,000
C $160,000
D $133,333
答案：D
4. When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.When the negative goodwill is confirmed, how is it then recognised?
A It is credited directly to retained earnings
B It is credited to profit or loss
C It is debited to profit or loss
D It is deducted from positive goodwill
答案：B
5. On 1 October 20X1, Bash Co borrowed $6m for a term of one year, exclusively to finance the construction of a new piece of production equipment. The interest rate on the loan is 6% and is payable on maturity of the loan. The construction commenced on 1 November 20X1 but no construction took place between 1 December 20X1 to.
31 January 20X2 due to employees taking industrial action. The asset was available for use on 30 September 20X2 having a construction cost of $6m.What is the carrying amount of the production equipment in Bash Co’s statement of financial position as at 30 September 20X2?
A $5,016,000
B $6,270,000
C $6,330,000
D $6,360,000
答案：B
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