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！！

PreparingFinancial

Statements

(International Stream)

PART1

THURSDAY 10 JUNE 2004

QUESTION PAPER

Time allowed 3 hours

This paper is divided into two sections

Section AALL 25 questions are compulsory and MUST be

answered

Section BALL FIVE questions are compulsory and MUST be

answered

Do not open this paper until instructed by the supervisor

This question paper must not be removed from the examination

hall

The Association of Chartered Certified Accountants

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.

1A business purchased a motor car on 1 July 2003 for $20,000. It is to be depreciated at 20 per cent per year on

the straight line basis, assuming a residual value at the end of five years of $4,000, with a proportionate depreciation

charge in the year of purchase.

The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.

How will the business profit for the year ended 31 December 2003 be affected by the error?

AUnderstated by $18,400

BUnderstated by $16,800

CUnderstated by $18,000

DOverstated by $18,400

2011年ACCA/CAT历年真题