成功是為努力者準備的，今天你努力了嗎？今日小題庫：2020年ACCA考試F3-財務會計(基礎)復習試題(3)，一起來檢驗學習成果吧。

3.1 According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?

1 Research expenditure, other than capital expenditure on research facilities, should be recognized as an expense as incurred.

2 In deciding whether development expenditure qualifies to be recognized as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.

Development expenditure recognized as an asset must be amortized over a period not exceeding five years.

A 1, 2 and 3

B 1 and 2 only

C 1 and 3 only

D 2 and 3only.

答案：B

3.2 A company purchased an asset on 1 January 20X3 at a cost of $1, 000,000. It is depreciated over 50 years by the straight-line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4, the asset was re-valued to $1, 200,000. There was no change in the expected useful life of the asset.

The asset was sold on 30 June 20X5 for $1,195,000.What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5?

A Profit of $7, 500

B Profit of $235,000

C Profit of $247, 500

D Loss of $5,000

答案：A

3.3 Banter Co purchased an office building on 1 January 20X1. The building cost was $1, 600,000 and this was depreciated by the straight-line method at 2% per year, assuming a 50-year life and nil residual value. The building was re-valued to $2, 250,000 on 1 January 20X6. The useful life was not revised. The company\'s financial year ends on 31 December. What is the balance on the revaluation surplus at 31 December 20X6?

A $650,000

B $792,000

C $797,000

D $810,000

答案：B

3.4 Senakuta Co purchased a machine with an estimated useful life of 5 years for $34, 000 on 30 September 20X5. Senakuta Co planned to scrap the machine at the end of its useful life and estimated that the scrap value at the purchase date was $4,000. On 1 October 20X8, Senakuta revised the scrap value to $2,000 due to the decreased value of scrap metal. What is the depreciation charge for the year ended 30 September 20X9?

A $7, 000

B $6,800

C $2,800

D $6,400

答案：A

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