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。
        8At30 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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