ACCA F3历年试题大全（2002年-2007年）

ACCA F3历年试题大全（2002年-2007年）

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.
1 A company issued one million ordinary $1 shares at a premium of 50c per share. The proceeds were correctly
recorded in the cash book, but were incorrectly credited to the sales account.
Which of the following journal entries will correct the error?
Debit Credit
$ $
A Sales 1,500,000
Share capital 1,000,000
Share premium 500,000
B Share capital 1,000,000
Share premium 500,000
Sales 1, 500,000
C Sales 1,500,000
Share capital 1,500,000
D Share capital 1,500,000
Sales 1,500,000
2 Which one of the following would cause a company’s gross profit percentage on sales to fall?
A A reduction in the total value of goods returned to suppliers.
B An increase in the costs of delivery of goods to customers.
C A decline in average inventory levels.
D An increase in theft of inventory by customers and staff
3 Where, in a company’s financial statements complying with International accounting standards, should you find
dividends paid?
1 Income statement
2 Balance sheet
3 Cash flow statement
4 Statement of changes in equity.
A 1 and 3
B 2 and 3
C 1 and 4
D 3 and 4