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2011年6月ACCA《財務(wù)報告》試題及答案

來源: accaglobal.com 編輯: 2013/11/21 18:11:40 字體:

正保會計(jì)網(wǎng)校每日為學(xué)員更新一道近五次考試試題,希望在考試即將到來之際,幫助學(xué)員查漏補(bǔ)缺、鞏固學(xué)過的知識點(diǎn),預(yù)祝考生在考場上發(fā)揮自如。

問題

On 1 October 2009 Mocca entered into a construction contract that was expected to take 27 months and therefore be completed on 31 December 2011. Details of the contract are:

Plant for use on the contract was purchased on 1 January 2010 (three months into the contract as it was not required at the start) at a cost of $8 million. The plant has a four-year life and after two years, when the contract is complete, it will be transferred to another contract at its carrying amount. Annual depreciation is calculated using the straight-line method (assuming a nil residual value) and charged to the contract on a monthly basis at 1/12 of the annual charge.

 

The correctly reported income statement results for the contract for the year ended 31 March 2010 were:

The percentage of completion is calculated as the agreed value of work completed as a percentage of the agreed contract price.

Required:

Calculate the amounts which would appear in the income statement and statement of financial position of Mocca, including the disclosure note of amounts due to/from customers, for the year ended/as at 31 March 2011 in respect of the above contract.

(10 marks)

 

Answer

Mocca

Income statement year ended 31 March 2011

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我要糾錯】 責(zé)任編輯:Sarah

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