2015年12月accaf3经典例题汇总

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1、2015年12月ACCAF3经典例题汇总2025年22月ACCAF3考试就要到了，为了方便大家更好地复习，小编在百度文库定期传一些ACCA考试资料，如有需要请关注财萃财经的百度文库。例题：(1)IAS1PresentationofFinancialStatementsTAS1规定了三张报表的基本格式,财务状况表(statementoffinancialposition)、综合收益表(statementofcomprehensiveincome)和权益变动表(statementofchangesinequity)0F3的考试可能会问到比如某项资产

2、的类別，流动或非流动资产；或者是某些项目是放到哪张报表里面。这里的难点是综合收益表和权益变动表的关系，特别是在综合收入表后半部分的其它综合收入表当屮的项目，比如资产重估增值的列报。Example1:Whichofthefollowingshouldappearinacompany，sstatementofchangesinequity?(1)Totalcomprehensiveincomefortheyear(2)Amortisationofcapitaliseddevelopmentcosts(3)Surplusonrevaluationof

3、non-currentassets(a)1,2and3(b)2and3only(c)1and3only(a)1and2only(1)IAS2InventoryIAS2是对流动资产存货做相应的规定，其中包括存货定义、确认、计量和披露等主要内容。考生还需要掌握一些常见的存货计算方法，比如FIFO.LTFO和Weighted-Average,其中Weighted-Average可以再细分成两种方法，periodweighted-average和continuedweighted-averageoExample2:AccordingtoIAS2Inve

4、ntories,whichTWOofthefollowingcostsshouldbeineludedinvaluingtheinventoriesofarnanufacturingcompany?(1)Carriageinwards(2)Carriageoutwards(2)Depreciationoffactoryplant(3)Generaladministrativeoverheads(a)1and4(b)1and3(c)3and4(d)2and3Example3:AcompanyvaluesitsinventoryusingtheFI

5、FOmethod.At1May20X5thecompanyhad700enginesininventory,valuedat$190each・Duringtheyearended30April20X6thefo11owingtransactionstookplace:20X51JulyPurchased500enginesat$220each1NovemberSold400enginesfor$160,00020X61FebruaryPurchased300enginesat$230each15AprilSold250enginesfor$12

6、5,000Whatisthevalueofthecompany，sclosinginventoryofenginesat30Apri120X6?(a)$188,500(b)$195,500(c)$166,000(d)$106,000(3)IAS7StatementofCashFlowsIAS7是关于现金流量表的格式、内容和编制。考试题目会涉及到对经营活动、投资活动和融资活动这三类现金流的区分；经营活动现金流的计算；以及新增固定资产的现金流。考生需要熟悉现金流量表的格式，特别是indirectmethod的方法，directmethod很少考。E

7、xample4:Whichofthefollowingstatementsis/arecorrect?(1)Astatementofcashflowspreparedusingthedirectmethodproducesadifferentfiguretonetcashfromoperatingactivitiesfromthatproducediftheindirectmethodisused(2)Rightsissuesofsharesdonotfeatureinastatementofcashflows(3)Asurplusonreva

8、luationofanon-currentassetwillnotappearasaniteminastatementofcashflows(4)Ap