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ACCA考试 F7科目习题与解析

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发布时间：2021-10-27 13:45

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1.【单选题】How does IAS 1 define the'operating cycle'of an entity?

A.The time between acquisition of assets for processing and delivery of finished goods to customers

B.The time between delivery of finished goods and receipt of cash from customers

C.The time between acquisition of assets for processing and payment of cash to suppliers

D.The time between acquisition of assets for processing and receipt of cash from customers

【答案】D。

The time between acquisition of assets for processing and receipt of cash from customers.

2.【单选题】Where are equity dividends paid presented in the financial statements?

A.As a deduction from retained earnings in the statement of changes in equity

B.As a liability in the statement of financial position

C.As an expense in profit or loss

D.As a loss in'other comprehensive income'

【答案】A。

Equity dividends are presented in the statement of changes in equity.

3.【单选题】Which one of the following would be shown in the'other comprehensive income'section of the statement of profit or loss and other comprehensive income?

A.A revaluation gain on an investment property

B.Profit on sale of an investment

C.Receipt of a government grant

D.Gain on revaluation of a factory building

【答案】D。

The revaluation gain on the factory will be presented under'other comprehensive income'.The other items will be recognised in profit or loss.Note that gains on investment properties go through profit or loss.

4.【单选题】Which of the following are not items required by IAS 1 Presentation of Financial Statements to be shown on the face of the statement of financial position?

A.Inventories

B.Provisions

C.Government grants

D.Intangible assets

【答案】C。

Inventories,provisions and intangible assets are shown separately.There is no such requirement for government grants.

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