2011年ACCA考试财务管理模拟试题（6）

　　4A company’s policy as regards depreciation of its plant and machinery is to charge depreciation at 20 per cent per

　　year on cost, with proportional depreciation for items purchased or sold during a year.

　　The company’s plant and machinery at cost account for the year ended 30 September 2003 is shown below:

　　Plant and machinery – cost

　　2002$2003$

　　1 OctBalance (all plant purchased200,00030 Jun Transfer disposal account40,000

　　after 1999)

　　2003

　　1 AprCash-purchase of plant50,00030 Sept Balance210,000

　　––––––––––––––––

　　250,000250,000

　　––––––––––––––––

　　What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for

　　the year ended 30 September 2003?

　　A$43,000

　　B$51,000

　　C$42,000

　　D$45,000
 

　　5A company’s trial balance failed to agree, the totals being:

　　Debit$815,602

　　Credit$808,420

　　Which one of the following errors could fully account for the difference?

　　AThe omission from the trial balance of the balance on the insurance expense account $7,182 debit

　　BDiscount allowed $3,591 debited in error to the discount received account

　　CNo entries made in the records for cash sales totalling $7,182

　　DThe returns outwards total of $3,591 was included in the trial balance as a debit balance

　　[P.T.O.

　　6The following control account has been prepared by a trainee accountant:

　　Receivables ledger control account

　　$$

　　Opening balance308,600Cash received from credit customers147,200

　　Credit sales154,200Discounts allowed to credit customers1,400

　　Cash sales88,100

　　Contras against credit balances in