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ACCA考试F7考试模拟试题练习（2）
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The following scenario relates to questions 1–5.
On 1 January 20X5, Blocks Co entered into new lease agreements as follows:
Agreement one This finance lease relates to a new piece of machinery. The fair value of the machine is $220,000. The agreement requires Blocks Co to pay a deposit of $20,000 on 1 January 20X5 followed by five equal annual instalments of $55,000, starting on 31 December 20X5. The implicit rate of interest is 11·65%.
Agreement two This three-year operating lease relates to a fleet of vans. The fair value of the vans is $120,000 and they have an estimated useful life of five years. The agreement requires Blocks Co to make no payment in year one and $48,000 in years two and three.
Agreement three This sale and leaseback relates to a cutting machine purchased by Blocks Co on 1 January 20X4 for $300,000. The carrying amount of the machine as at 31 December 20X4 was $250,000. On 1 January 20X5, it was sold to Cogs Co for $370,000 and Blocks Co will lease the machine back for five years, the remainder of its useful life, at $80,000 per annum.
1 According to IAS 17 Leases, which of the following is generally considered to be a characteristic of an operating, rather than a finance, lease?
A Ownership of the assets is passed to the lessee by the end of the lease term
B The lessor is responsible for the general maintenance and repair of the assets
C The present value of the lease payments is approximately equal to the fair value of the asset
D The lease term is for a major part of the useful life of the asset
答案：B
2 For agreement one, what is the finance cost charged to profit or loss for the year ended 31 December 20X6?
A $23,300
B $12,451
C $19,607
D $16,891
答案：C
3 The following calculations have been prepared for agreement one:
Year Interest Annual payment Balance
$ $ $
31 December 20X7 15,484 (55,000) 93,391
31 December 20X8 10,880 (55,000) 49,271
31 December 20X9 5,729(55,000) 0
How will the finance lease obligation be shown in the statement of financial position as at 31 December 20X7?
A $44,120 as a non-current liability and $49,271 as a current liability
B $49,271 as a non-current liability and $44,120 as a current liability
C $93,391 as a non-current liability
D $93,391 as a current liability
答案：B
4 For agreement two, what would be the correct statement of profit or loss entries for the year ended 31 December 20X5?
A Depreciation of $24,000 and no lease rental expense
B No depreciation and lease rental expense of $32,000
C Depreciation of $24,000 and lease rental expense of $32,000
D No depreciation and lease rental expense of $48,000
答案：B
5 For agreement three, what profit should be recognised for the year ended 31 December 20X5 as a result of the sale and leaseback?
A $24,000
B $120,000
C $70,000
D $20,000
答案：A
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