哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來2020年ACCA考試-F3財務會計模擬練習題(10)，一起來測試一下吧。

10.1 What is the depreciation charge on the building for the year ended 31 December 20X7?

A $40,000

B $50,000

C $30,000

D $42,500

答案：B

10.2 What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings?

A Dr Revaluation surplus $20,000

Cr Retained earnings $20,000

B Dr Revaluation surplus $12, 500

Cr Retained earnings $12,500

C Dr Retained earnings $20,000

Cr Revaluation surplus $20,000

D Dr Revaluation surplus $12,500

Cr Retained earmnings $12,500

答案：A

10.3 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

10.4 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

10.5 What is the depreciation charge on the building for the year ended 31 December 20X7?

A $40,000

B $50,000

C $30,000

D $42,500

答案：B

10.6 What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings?

A Dr Revaluation surplus $20,000

Cr Retained earnings $20,000

B Dr Revaluation surplus $12, 500

Cr Retained earnings $12,500

C Dr Retained earnings $20,000

Cr Revaluation surplus $20,000

D Dr Revaluation surplus $12,500

Cr Retained earmnings $12,500

答案：A

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