ACCA F3財(cái)務(wù)會(huì)計(jì)模擬試題

時(shí)間：2020-08-11 15:28:53 ACCA 我要投稿

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ACCA F3財(cái)務(wù)會(huì)計(jì)模擬試題

　　Question：Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct?

　　1.The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance.

　　2.Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.

　　3.It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.

　　A.1 and 2 only

　　B.2 and 3 only

　　C.1 and 3 only

　　D.None of these statements is correct

　　Answer：D

　　Question：Which of the following statements relating to parent companies and subsidiaries are correct?

　　A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances.

　　B. Goodwill on consolidation will appear as an item in the parent company's inpidual statement of financial position.

　　C. Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.

　　The correct answers are:

　　A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances.

　　Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.

　　A parent may hold less than 50% of the share capital but more than 50% of the voting rights. Goodwill only appears in the consolidated statement of financial position. It is not amortised. Consolidated financial statements present the substance of the relationship between parent and subsidiaries, rather than the legal form.

　　Question：In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities?

　　Proceeds of sale of premises

　　Dividends received

　　Bonus issue of shares

　　A. 1 only

　　B. 2 only

　　C. 3 only

　　D. None of them

　　The corrrect answer is: None of them.

　　1 - Proceeds from sale of premises appears under investing activities

　　2 - Dividends received appears under operating or investing activities

　　3 - A bonus issue of shares is not a cash flow.

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