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2021年acca考试F7科目模拟试题与解析
来源:恒企网校 2021-08-19 眼睛 76浏览

  九月份的ACCA考生即将来临,考生们正在紧张的备考中,前几天,有几位考生咨询我们有没有2021年acca考试F7科目模拟试题。现在,小编分享两道2021年acca考试F7科目模拟试题与解析,考生们可以来看看。

2021年acca考试F7科目模拟试题与解析

acca考试F7科目模拟试题1、【单选题】How does the Conceptual Framework define an asset?

  A.A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity

  B.A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity

  C.A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity

  D.A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity.

  【Answer】C。

  A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.

acca考试F7科目模拟试题2、【单选题】Which one of the following would be classified as a liability?

  A.Dexter's business manufactures a product under licence. In 12 months’ time the licence expires and Dexter will have to pay $50,000 for it to be renewed.

  B.Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.

  C.Carter has estimated the tax charge on its profits for the year just ended as $165,000.

  D.Expansion is planning to invest in new machinery and has been quoted a price of $570,000.

  【Answer】C。

  This is a valid liability.

  The licence payment could be avoided by ceasing manufacture.

  The fall in value of the investment is a loss chargeable to profit or loss.

  Planned expenditure does not constitute an obligation.

  以上就是2021年acca考试F7科目模拟试题与解析的内容,希望能帮到各位考生。若是考生还想知道更多关于2021年acca考试F7科目模拟试题,可以关注我们恒企网校ACCA栏目资讯更新。

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2021年acca考试F7科目模拟试题与解析


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