俗話說萬事開頭難，很多同學(xué)在剛開始接觸ACCA考試時(shí)都會(huì)有很多困惑，因此澤稷小編今天就幫助大家整理出了一些ACCA F3階段考試的常見問題被給出了相關(guān)的解答，如果你感興趣的話可以一起來看一看哦！

 你適合學(xué)習(xí)ACCA嗎？點(diǎn)擊測(cè)試

       希望看這篇文章的同學(xué)也可以從別人的錯(cuò)誤中有所收獲；要記住成功的方法有千萬種，但是失敗的原因不外乎那幾個(gè)，失敗的經(jīng)驗(yàn)要遠(yuǎn)比成功的心得重要。

       說明：所有涉及的知識(shí)點(diǎn)的章節(jié)都以BPP教材的章節(jié)編號(hào)為準(zhǔn)。

       題號(hào)：4.1

       The following information is relevant for questions 4.1 and 4.2.

       On 1 May 20X9 Marshall's cash book showed a cash balance of $224 and an overdraft of $336. During the

       week ended 6 May the following transactions took place.

       May 1 Sold $160 of goods to P Dixon on credit.

       May 1 Withdrew $50 of cash from the bank for business use.

       May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

       May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The

       payment was by cheque.

       May 3 Sold $45 of goods for cash.

       May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within

       7 days.
       
       May 4 Paid a telephone bill of $210 by cheque.

       May 4 Purchased $400 of goods on credit from D Daley.

       May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash

       discount offered to him.

       May 5 Sold $304 of goods to M Donald on credit.

       May 5 Purchased $135 of goods from Honour Co by cheque.

       May 6 Received a cheque from D Randle for $482.

       May 6 Purchased $100 of goods on credit from G Perkins.

       4.1 What is the total of the sales day book?

       A $544

       B $589

       C $534

       D $579 (2 marks)

       學(xué)生疑問：Sales day book包含哪些內(nèi)容？

       知識(shí)點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
 

       Sales day book記錄的是所有credit sales，所以題目中的:

       May 1 Sold $160 of goods to P Dixon on credit;

       May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within 7 days;

       May 5 Sold $304 of goods to M Donald on credit;

       符合要求，應(yīng)該分別記錄到sales day book當(dāng)中，至于Sold $45 of goods for cash.這一項(xiàng)是現(xiàn)金銷售不能計(jì)入sales day book。

       至于第二項(xiàng)記錄$80而未計(jì)算折扣的原因是根據(jù)權(quán)責(zé)發(fā)生制，需按$80記錄收入。

       題號(hào)：4.2

       題干接上題4.1

       4.2 What is the total of the purchases day book?

       A $880

       B $823

       C $1,033

       D $958 (2 marks)

       疑問：purchase day book包含哪些內(nèi)容？

       知識(shí)點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       所以要記錄的部分包括的是所有賒購的部分，根據(jù)題目中：

       May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

       May 4 Purchased $400 of goods on credit from D Daley.

       May 6 Purchased $100 of goods on credit from G Perkins.
 

       這三項(xiàng)滿足條件，其中根據(jù)權(quán)責(zé)發(fā)生制，對(duì)于第一個(gè)trade discount要減去獲得的折扣，所以380×85%=323。

       題號(hào)：4.8

       You are given the following information:

       Receivables at 1 January 20X3 $10,000

       Receivables at 31 December 20X3 $9,000

       Total receipts during 20X3 (including cash sales（現(xiàn)金銷售） of $5,000) $85,000

       What are sales on credit during 20X3?

       A $81,000

       B $86,000

       C $79,000

       D $84,000 (2 marks)

       學(xué)生疑問：整道題都不太理解。

       知識(shí)點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry

       總收入=現(xiàn)金收入+賒銷收入=85,000=5,000+80,000，只有賒銷收入（sales on credit, 80,000）才會(huì)產(chǎn)生“應(yīng)收賬款”。并且，應(yīng)收賬款為貸方科目。

       應(yīng)收賬款（Receivables）

       20x3年年初（1月1日）

       $10,000

       應(yīng)收賬款發(fā)生額

       $80,000

       結(jié)轉(zhuǎn)

       $79,000

       20x3年年末（12月31日）

       $9,000

       $89,000

       $89,000

       題號(hào)：4.11
       
       The following totals appear in the day books for March 20X8.

$
       Sales day book 40,000

       Purchases day book 20,000

       Returns inwards day book 2,000

       Returns outward day book 4,000

       Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?

       A $22,000

       B $24,000

       C $20,000

       D $18,000 (2 marks)

       學(xué)生疑問：returns inwards是采購?fù)素洠圆少徥?0,000-2,000=18,000;銷售是40,000-4,000=36,000.所以利潤(rùn)是36,000-18,000=18,000.為什么不對(duì)。

       知識(shí)點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       這道題考察的相關(guān)知識(shí)點(diǎn)是日記賬的相關(guān)知識(shí)，在書上CH4，那么我們先來看看題目：以下的匯總出現(xiàn)在2008年3月份的各日記賬中；然后下面四個(gè)日記賬分別是銷售日記賬，購貨日記賬，return inwards就是銷售退回日記賬，也就是銷貨退回不是采購?fù)嘶?；return outwards是采購?fù)素?，可以理解是向外退回那肯定是把采購的貨物才是向企業(yè)外退貨，所以兩個(gè)不要搞反。

       區(qū)別在書上在P51頁，再好好看看理解一下，那么這道題中銷售額就是$40,000-2,000=$38,000，采購額就是$20,000-4,000=$16,000，由于庫存前后相等所以這里不考慮庫存；最后計(jì)算gross profit就是$38,000-16,000等于$22,000。

       4.18 Which of the following statements is/are TRUE or FALSE?

       1 Cash purchases are recorded in the purchases day book.

       2 The sales day books is used to keep a list of invoices received from suppliers.

       A Both statements are TRUE

       B Both statements are FALSE

       C Statement 1 is TRUE and statement 2 is FALSE

       D Statement 1 is FALSE and statement 2 is TRUE (2 marks)

       學(xué)生疑問：2為什么是錯(cuò)的

       知識(shí)點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       這道題考察的知識(shí)點(diǎn)依然是日記賬的相關(guān)知識(shí)，參考書CH4，題目中問下列敘述的正確與否

       1 現(xiàn)金購買必須計(jì)入購買日記賬，我們說這條是不對(duì)的，因?yàn)閜urchase day book記錄的是收到的invoices，也就是說都是未付款的賒購才進(jìn)入purchase day book，現(xiàn)金購買計(jì)入的是cash day book。
 

       2 銷售日記賬用來保存從供貨商那里收到的invoice，這也是不對(duì)的，書上P49頁很明確的告訴我們，銷售日記賬保存的是發(fā)給消費(fèi)者的發(fā)票而不是從供貨商那里收到的發(fā)票。
 

       而相對(duì)的purchase day book保存的就是收到的各種invoice。

       關(guān)于ACCA考試方面的消息澤稷小編今天就先介紹到這里了，同學(xué)們?nèi)绻麑?duì)于ACCA考試還有什么疑問的話也都可以直接向我們澤稷網(wǎng)校的老師進(jìn)行提問哦的》》點(diǎn)擊咨詢《《老師們也都會(huì)為你進(jìn)行認(rèn)真的講解的！

       2020 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料）.

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