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2011年ACCA考试财务管理模拟试题（7）

来源：高顿网校 2013-04-15

　　8At 30 September 2003 the closing inventory of a company amounted to $386,400.

　　The following items were included in this total at cost:

　　(1)1,000 items which had cost $18 each. These items were all sold in October 2003 for $15 each, with selling

　　expenses of $800.

　　(2)Five items which had been in inventory since 1973, when they were purchased for $100 each, sold in

　　October 2003 for $1,000 each, net of selling expenses.

　　What figure should appear in the company’s balance sheet at 30 September 2003 for inventory?

　　A$382,600

　　B$384,200

　　C$387,100

　　D$400,600

　　The following information is relevant for questions 9 and 10

　　A is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit

　　customers and suppliers for the year ended 30 November 2003:

　　Trade receivables, 1 December 2002130,000

　　Trade payables, 1 December 200260,000

　　Cash received from customers686,400

　　Cash paid to suppliers302,800

　　Discounts allowed1,400

　　Discounts received2,960

　　Bad debts4,160

　　Amount due from a customer who is also a supplier offset

　　against an amount due for goods supplied by him2,000

　　Trade receivables, 30 November 2003181,000

　　Trade payables, 30 November 200384,000

　　9Based on the above information, what figure should appear in A’s income statement for the year ended

　　30 November 2003 for sales revenue?

　　A$748,960

　　B$748,800

　　C$744,960

　　D$743,560

　　10Based on the above information, what figure should appear in A’s income statement for the year ended

　　30 November 2003 for purchases?

　　A$283,760

　　B$325,840

　　C$329,760

　　D$331,760

　　11A sole trader fixes her prices by adding 50 per cent to the cost of all goods purchased. On 31 October 2003 a fire

　　destroyed a considerable part of the inventory and all inventory records.

　　Her trading account for the year ended 31 October 2003 included the following figures:

　　Sales281,250

　　Opening inventory at cost183,600

　　Purchases249,200

　　––––––––

　　432,800

　　Closing inventory at cost204,600228,200

　　––––––––––––––––

　　Gross profit53,050

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