为了帮助考生系统的复习ACCA考试全面的了解2011年ACCA考试的相关重点，小编特编辑汇总了2011年ACCA考试模拟试题，希望对您参加本次考试有所帮助！！

8At 30 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

2011年ACCA/CAT历年真题