以下是高顿网校小编为学员整理的：2014年ACCA考试考前每日一练集锦(3)
1.Which of the following should appear in a company’s statement of changes in equity?
(1) Total comprehensive income for the year
(2) Amortisation of capitalised development costs
(3) Surplus on revaluation of non-current assets
A 1, 2 and 3
B 2 and 3 only
C 1 and 3 only
D 1 and 2 only
【参考答案】：C
2.The plant and machinery account (at cost) of a business for the year ended 31 December 20X5 was as follows:
What should be the depreciation charge for the year ended 31 December 2005?
A $68,000
B $64,000
C $61,000
D $55,000
【参考答案】：D
3. The following extracts are from Hassan’s financial statements:
What is Hassan’s return on capital employed?
A 15%
B 29%
C 24%
D 12%
【参考答案】：C
高顿网校小编寄语：大家一起努力吧。等待我们的将是一个美好的明天！加油！加油！
扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
写评论
ACCA
