高顿网校小编为各位ACCA学员整理了一些科目的精选练习题，希望大家查漏补缺，对考试有所帮助。
PreparingFinancial
Statements
(International Stream)
PART1
THURSDAY 10 JUNE 2004
QUESTION PAPER
Time allowed 3 hours
This paper is divided into two sections
Section AALL 25 questions are compulsory and MUST be
answered
Section BALL FIVE questions are compulsory and MUST be
answered
Do not open this paper until instructed by the supervisor
This question paper must not be removed from the examination
hall
The Association of Chartered Certified Accountants
Section A – ALL 25 questions are compulsory and MUST be attempted
Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.
Each question within this section is worth 2 marks.
1A business purchased a motor car on 1 July 2003 for $20,000. It is to be depreciated at 20 per cent per year on
the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation
charge in the year of purchase.
The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.
How will the business profit for the year ended 31 December 2003 be affected by the error?
AUnderstated by $18,400
BUnderstated by $16,800
CUnderstated by $18,000
DOverstated by $18,400
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