2009年6月特许公认会计师（ACCA）F7考试真题及答案

2009年6月特许公认会计师（ACCA）F7考试真题及答案

2 The following trial balance relates to Pricewell at 31 March 2009:
$’000 $’000
Leasehold property – at valuation 31 March 2008 (note (i)) 25,200
Plant and equipment (owned) – at cost (note (i)) 46,800
Plant and equipment (leased) – at cost (note (i)) 20,000
Accumulated depreciation at 31 March 2008
Owned plant and equipment 12,800
Leased plant and equipment 5,000
Finance lease payment (paid on 31 March 2009) (note (i)) 6,000
Obligations under finance lease at 1 April 2008 (note (i)) 15,600
Construction contract (note (ii)) 14,300
Inventory at 31 March 2009 28,200
Trade receivables 33,100
Bank 5,500
Trade payables 33,400
Revenue (note (iii)) 310,000
Cost of sales (note (iii)) 234,500
Distribution costs 19,500
Administrative expenses 27,500
Preference dividend paid (note (iv)) 2,400
Equity dividend paid 8,000
Equity shares of 50 cents each 40,000
6% redeemable preference shares at 31 March 2008 (note (iv)) 41,600
Retained earnings at 31 March 2008 4,900
Current tax (note (v)) 700
Deferred tax (note (v)) 8,400
——– ——–
471,700 471,700
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