2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了：2014年ACCA考试考前每日一练集锦(8)
1.Prior to the financial year end of 31 July 20X9, Cannon Co has received a claim of $100,000 from a supplier for providing poor quality goods which have damaged the supplier’s plant and equipment. Cannon Co’s lawyers have stated that there is a 20% chance that Cannon will successfully defend the claim.
Which of the following is the correct accounting treatment for the claim in the financial statements for the year ended 31 July 20X9?
A Cannon should neither provide for nor disclose the claim
B Cannon should disclose a contingent liability of $100,000
C Cannon should provide for the expected cost of the claim of $100,000
D Cannon should provide for an expected cost of $20,000
【参考答案】：C
2.Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer showed the following costs related to the purchase:
How much should Gareth capitalise as a non-current asset in relation to the purchase?
A $1,193
B $1,040
C $1,222
D $1,015
【参考答案】：D
3.The following bank reconciliation statement has been prepared by a trainee accountant:
What should be the correct balance per the cash book?
A $21,990 balance at bank as stated
B $3,670 balance at bank
C $11,390 balance at bank
D $3,670 overdrawn
【参考答案】：B
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