大学生网课刷题答案(大学生刷课答案公众号)

　　正在备战2017年6月ACCA F3考试的同学们大学生网课刷题答案，是不是都想要考试练习题呢？你们终于要如愿以偿了大学生网课刷题答案，因为财萃网小编给大家总结了2017年6月ACCA F3考试练习题及答案。

　　1、Which of the following should be disclosed in the note to the financial statements for inventories?

　　A. The date the inventories were purchased or manufactured and/or how long they have been held as inventories

　　B. The amount of inventories carried at net realisable value

　　C. The accounting policies adopted in measuring inventories

　　D. The useful life of the inventories

　　Answer大学生网课刷题答案：BC

　　IAS 2 requires disclosure of the accounting policies adopted in measuring inventories, including the cost formula used, the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity and the carrying amount of inventories carried at net realisable value.

　　2、Alana is not registered for sales tax purposes. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575.

　　What is the correct entry to be made in Alana's general ledger in respect of the invoice?

　　A. Dr Purchases $500, Dr Sales tax $75, Cr Payables $575

　　B. Dr Purchases $575, Cr Payables $575

　　C. Dr Purchases $500, Cr Payables $500

　　D. Dr Purchases $575, Cr Sales tax $75, Cr Payables $500

　　Answer：B

　　Alana is not registered for sales tax purposes and therefore cannot reclaim the input sales tax of $75.

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