為了幫助大家更好的備考ACCA考試，幫考網給大家帶來2020年ACCA考試-F3財務會計模擬練習題(9)，供大家練習，希望能夠對大家有所幫助。

9.1 W bought a new printing machine. The cost of the machine was $80,000. The installation costs were $5,000 and the employees received training on how to use the machine, at a cost of $2,000. Before using the machine to print customers\' orders, a test was undertaken and the paper and ink cost $1 ,000 What should be the cost of the machine in the company\'s statement of financial position?

A $80,000

B $85,000

C $86,000

D $88,000

答案：C

9.2 W bought a new printing machine. The cost of the machine was $80,000. The installation costs were $5,000 and the employees received training on how to use the machine, at a cost of $2,000. Before using the machine to print customers\' orders, a test was undertaken and the paper and ink cost $1 ,000

What should be the cost of the machine in the company\'s statement of financial position?

A $80,000

B $85,000

C $86,000

D $88,000

答案：C

9.3 Alpha sells machine B for $50,000 cash on 30 April 20X4. Machine B cost $100,000 when it was purchased and has a carrying amount of $65,000 at the date of disposal. What are the journal entries to record the disposal of machine B?

A. Dr Accumulated depreciation $35,000

  Dr Loss on disposal (SPL) $15,000

    Dr Cash $50,000

    Cr Non-current assets - cost  $100,000

B. Dr Accumulated depreciation $65,000

    Dr Loss on disposal (SPL) $35,000

    Cr Non-current assets - cost $100,000

C. Dr Accumulated depreciation $35,000

   Dr Cash $50,000

   Cr Non-current assets $65,000

   Cr Profit on disposal (SPL) $20,000

D. Dr Non-current assets $65,000

   Dr Accumulated depreciation 35,000

   Cr Cash $50,000

  Cr Profit on disposal (SPL) $50,000

答案：A

9.4 Which of the following statements are correct?

1 IAS 16 Property, plant and equipment requires entities to disclose the purchase date of each asset.

2 The carrying amount of a non-current asset is the cost or valuation of that asset less accumulated depreciation.

3 IAS 16 Property, plant and equipment permits entities to make a transfer from the revaluation surplus to retained earnings for excess depreciation on revalued assets.

4 Once decided, the useful life of a non-current asset should not be changed.

A 1,2and3

B 2 and 3 only

C 2 and 4 only

D 1,2and4only

答案：B

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