ACCA F3/FFA经典试题解析

ACCA F3/FFA考试是十多科考试科目当中至为基础的，考试难度并不算大通过率也还可以，但依然有很多人并不是有把握一次备考。如果想在考前掌握一些考试当中的重难点知识，就不得不来练习历年来的试题，尤其是近两三年内的。今天就给大家整理一大试题，并告诉大家应该如何家解析。

Example 1

At 30 September 2017, the balance on the receivables control account is $644,000. The accountant is preparing draft financial statements and must make the following adjustments:

(1) Write off debts totalling $24,000

(2) Record a receipt of $12,000 in respect of a balance which had previously been written off as irrecoverable

(3) Make an allowance for receivables equivalent to 2% of trade receivables at 30 September 2017. At 1 October 2016, the allowance for receivables was $9,600

What amount should be recognised in current assets in respect of receivables in the statement of financial position at 30 September 2017?

A $619,360 B $607,600

C $598,192 D $631,120

解析：

利用题目给出的信息，从应收账款总账账户的余额644,000开始调整（1）“Write off debts totalling $24,000”是指坏账，应该减去，得到余额620,000。（2）给出的信息指的是之前确认的坏账又收回了，这一项不影响receivable control account，所以不需要在此进行调整。

（3）指的是坏账准备要按照应收账款余额的2%计提。通过上面的调整，应收账款的余额是620,000，所以坏账准备是$620,000 x 2% = $12,400。所以期末应收账款余额是$620,000 – $12,400 = $607,600

正确答案选B。

Example 2

U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of the following circumstances would U Co disclose a contingent liability in the notes to the financial statements for the year ended 30 September 2017?

(1) Legal advice indicates that there is a 45% chance that the customer’s claim will be successful and that damages will amount to $250,000

(2) Legal advice indicates that it is probable that the customer’s claim will be successful and that damages will amount to $200,000

(3) Legal advice indicates that there is an 80% chance that the customer’s claim will be successful but the amount of the claim cannot be assessed reliably at 30 September 2017

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D 1, 2 and 3

解析：

或有负债是指的时间/金额不确定的负债，应该在财务报表附注中进行披露。（1）指出可能性是45%，不属于probable的范围，所以应该作为或有负债进行披露。（2）指出可能性是probable，而且金额是确定的，这个应该进行确认，而非披露。（3）指出金额无法可靠计量，所以这个需要披露。

因此正确答案选择B（1和3）。

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