2014年12月ACCA考試備考已經開始，為了讓大家更好更快地進入到復習的a1狀態(tài)，高頓網校小編為大家整理了：2014年ACCA考試考前每日一練集錦(8)
 
　　1.Prior to the financial year end of 31 July 20X9, Cannon Co has received a claim of $100,000 from a supplier for providing poor quality goods which have damaged the supplier’s plant and equipment. Cannon Co’s lawyers have stated that there is a 20% chance that Cannon will successfully defend the claim.
　　Which of the following is the correct accounting treatment for the claim in the financial statements for the year ended 31 July 20X9?
　　A Cannon should neither provide for nor disclose the claim
　　B Cannon should disclose a contingent liability of $100,000
　　C Cannon should provide for the expected cost of the claim of $100,000
　　D Cannon should provide for an expected cost of $20,000
　　【參考答案】：C
 
　　2.Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer showed the following costs related to the purchase:
　　How much should Gareth capitalise as a non-current asset in relation to the purchase?
 
　　A $1,193
　　B $1,040
　　C $1,222
　　D $1,015
　　【參考答案】：D
 
　　3.The following bank reconciliation statement has been prepared by a trainee accountant:
　　What should be the correct balance per the cash book?
 
　　A $21,990 balance at bank as stated
　　B $3,670 balance at bank
　　C $11,390 balance at bank
　　D $3,670 overdrawn
　　【參考答案】：B
 
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