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F3题库_2019年ACCA365体育竞猜是真的么_365体育是不是真的_体育网站365F3第九章模拟练习题(5)
2019-11-06 15:53:55 来源: 中公财经 浏览量:

小伙伴们,ACCA365体育竞猜是真的么_365体育是不是真的_体育网站365题库来啦!很多想要报考ACCA365体育竞猜是真的么_365体育是不是真的_体育网站365的考生,不知道该如何准备全英文365体育竞猜是真的么_365体育是不是真的_体育网站365,中公财经小编为大家收集的ACCA F3科目第九章练习题及模拟题,帮助大家更好学习acca,早日拿下ACCA证书。

acca365体育竞猜是真的么_365体育是不是真的_体育网站365题

Ralph invested his company with $2,000 to start the business this year. Then $1,600 materials were credit purchased, and half is sold for $2,000 excluded sales tax, the customer paid in cash. The sales tax rate is 17.5%

The accounting equation after these transactions would show

A. Assets $3,550 - Liabilities $350 = Capital $3,200

B. Assets $5,150 - Liabilities $1,950 = Capital $3,200

C. Assets $5,150 - Liabilities $1,600 = Capital $3,550

D. Assets $4,350 - Liabilities $1,950 = Capital $2,400

2.Which of the following statements is/are true?

1.Production overheads should not be included in the cost of inventory

2.FIFO (first in, first out) method is not allowed by IAS2 Inventories

3.Inventory items should be valued at the lower of historical costs and the fair value

4.The value of cost of sales can be obtained directly under the periodic inventory system

A. 1 and 3

B. 1 and 4

C. 3 and 4

D. None

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