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1、A manufacturing company receives an invoice on 29 February 20X2 for work done on one of its machines. $25,500 of the cost is actually for a machine upgrade, which will improve efficiency. The accounts department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 25% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 June 20X2 be understated?
A $19,125
B $25,500
C $23,375
D $21,250
2、The plant and machinery at cost account of a business for the year ended 30 June 20X4 was as follows:
The company's policy is to charge depreciation at 20% per year on the reducing balance basis, with proportionate depreciation in the years of purchase and disposal.
What should be the depreciation charge for the year ended 30 June 20X4?
A $68,000
B $64,000
C $61,000
D $55,000
3、According to IAS 38 Intangible assets, what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 December 20X7?
A $123 ,000
B $182, ,000
C $162,000
D $103,000
4、Theta Co purchased a patent on 31 December 20X3 for $250 ,000. Theta Co expects to use the patent for ten years, after which it will be valueless. According to IAS 38 Intangible assets, what amount will be amortised in Theta Co's statement of profit or loss and other comprehensive income for the year ended 31 December 20X4?
A $250,000
B $125,000
C $25,000
D $50,000
答案：C
答案：D
答案：A
答案：C
每日一练才能保持好的学习习惯，从做题中找到学习的思路。ACCA课程的学习需要学员的坚持不懈，只有日新月异的努力，才会有ACCA证书考试通过的一天！