2025年ACCAF階段沖刺模擬題考試時間：______分鐘總分：______分姓名：______科目一：財務會計1.Duringthepreparationofitsyear-endfinancialstatements,CompanyXidentifiesanerrorinits2023financialstatements.In2023,CompanyXincorrectlyrecordeddepreciationexpenseof$40,000,whichshouldhavebeen$60,000.Theerrorwasdiscoveredinearly2025.Assumenoothererrorsexist.WhatistheamountofthecumulativeeffectoftheerroronCompanyX's2024retainedearnings,beforetax?2.CompanyYacquired100%ofthesharesofCompanyZonJanuary1,2024.ThefairvalueofCompanyZ'snetidentifiableassetsonthatdatewas$500,000.CompanyYpaid$600,000fortheacquisition.Immediatelyaftertheacquisition,CompanyZhadgoodwillof$100,000(impliedbythe$100,000excessofpurchasepriceoverfairvalueofnetidentifiableassets).In2024,CompanyYmeasuresthegoodwillrelatedtoCompanyZ.Therehasbeenanimpairmentlossof$30,000during2024.WhatisthecarryingamountofgoodwillrelatedtoCompanyZatDecember31,2024?3.OnJanuary1,2024,CompanyApurchasedamachinefor$200,000.Themachinehasanestimatedusefullifeof5yearsandanestimatedresidualvalueof$20,000.CompanyAusesthestraight-linemethodofdepreciation.OnOctober1,2024,CompanyAsoldthemachinefor$90,000(beforetax).WhatwasthegainorlossonthedisposalofthemachineforCompanyAfortheyearendedDecember31,2024?4.CompanyBprovidedservicestoitscustomerinDecember2024.Thetotalfeefortheservicesis$150,000,payableincashonJanuary15,2025.CompanyBusestheaccrualbasisofaccounting.WhatistheamountofrevenuethatCompanyBshouldrecognizeinitsincomestatementfortheyearendedDecember31,2024?5.CompanyCenteredintoa3-yearleaseagreementforofficespaceonJanuary1,2024.Theleasetermis36months,withannualleasepaymentsof$60,000,payableattheendofeachyear.TheleasestartsonJanuary1,2024,andendsonDecember31,2026.CompanyC'saccountingyear-endisDecember31.WhatistheamountofleaseliabilityrecognizedbyCompanyCatDecember31,2024,underIFRS16?6.CompanyDsoldinventorytoCompanyEonDecember28,2024,withterms2/10,n/30.Theinvoicepricewas$100,000.CompanyEdeterminesthattheinventoryisunsellableandmustbewrittendownby30%ofitscostonDecember31,2024.AssumeCompanyEusestheperpetualinventorysystemandhasnotyetrecordedthepurchasefromCompanyD.Whatistheamountoftheinventorywrite-downrecognizedbyCompanyEonDecember31,2024?科目二：管理會計7.CompanyFproducestwoproducts,XandY.Thesellingpricesperunitare$50and$70,respectively.Thevariablecostsperunitare$30forXand$40forY.Thefixedcoststotal$200,000permonth.InJanuary,CompanyFexpectstosell4,000unitsofXand3,000unitsofY.WhatistheexpectedcontributionmarginforCompanyFinJanuary?8.CompanyGisconsideringwhethertoacceptaspecialorderfor1,000unitsofitsproduct.Thespecialorderpriceis$45perunit.CompanyG'sregularsellingpriceis$60perunit.Thevariablecostperunitis$35.Noadditionalfixedcostswouldbeincurredforthisspecialorder.WhatistheimpactonCompanyG'soverallprofitifitacceptsthespecialorder?9.CompanyHpreparesamasterbudgetfortheupcomingquarter.Thebudgetedsalesunitsare5,000unitsinthefirstmonth,6,000unitsinthesecondmonth,and7,000unitsinthethirdmonth.Thebudgetedendinginventoryis20%ofthenextmonth'ssalesunits.WhatisthetotalnumberofunitsthatCompanyHneedstoproduceinthesecondmonth?10.CompanyIusesactivity-basedcosting(ABC)andidentifiestwoactivities:settingupmachinesandprocessingorders.Thebudgetedcostsandactivitydriversfortheupcomingperiodareasfollows:*Settingupmachines:Totalbudgetedcost$120,000;Totalbudgetedmachinesetups600.*Processingorders:Totalbudgetedcost$180,000;Totalbudgetednumberoforders3,000.Aparticularproductrequires3machinesetupsandgenerates20orders.Whatisthetotalbudgetedactivity-basedcostassignedtothisproduct?11.CompanyJhasatargetprofitof$100,000fortheupcomingmonth.Thefixedcostsare$50,000,andthevariablecostperunitis$25.Thesellingpriceperunitis$50.HowmanyunitsdoesCompanyJneedtoselltoachieveitstargetprofit?12.CompanyKisevaluatingtwodifferentinvestmentprojects.ProjectArequiresaninitialinvestmentof$100,000andisexpectedtogeneratecashinflowsof$40,000peryearfor4years.ProjectBrequiresaninitialinvestmentof$150,000andisexpectedtogeneratecashinflowsof$60,000peryearfor4years.Whichprojecthasahigherpaybackperiod?科目三：公司法與商法13.Whichofthefollowingstatementsregardingthelimitedliabilitycompany(LLC)iscorrect?*(a)AnLLCmusthaveamanagertomanageitsbusiness.*(b)ProfitsandlossesofanLLCflowthroughtotheowners'personalincometaxreturns.*(c)LLCsaresubjecttomorestringentregulatoryrequirementsthanScorporations.*(d)OwnersofanLLCarepersonallyliableforthecompany'sdebtsandobligations.14.Undercontractlaw,whichofthefollowingisgenerallyrequiredforavalidcontracttoexist?*(a)Consideration,capacity,legality,andformality.*(b)Consideration,mutualagency,andlegality.*(c)Offer,acceptance,consideration,andformalcontractnotation.*(d)Offer,acceptance,mutualagency,andenforceability.15.CompanyLandCompanyMenteredintoacontractforthesaleofgoods.CompanyLdeliveredthegoodsasagreed,butthegoodsweredefective.CompanyMrefusedtopaythefullpurchaseprice.UndertheSalesofGoodsAct,whatlegalremedyisavailabletoCompanyM?*(a)Onlytherighttosuefordamages.*(b)Eithertherighttosuefordamagesortherighttorejectthegoodsandsuefordamages.*(c)Therighttorejectthegoods,returnthemtoCompanyL,andsuefordamages.*(d)Therighttorejectthegoods,returnthemtoCompanyL,orsueforspecificperformance.16.AdirectorofCompanyNbreachesafiduciarydutybyengaginginatransactionthatbenefitsthedirectorpersonallybutharmsthecompany.WhatlegalremediesareavailabletoCompanyN?*(a)Onlyaninjunctiontopreventthedirectorfromengaginginsimilartransactions.*(b)Aninjunctiontopreventthedirectorfromengaginginthetransactionanddamagesfortheharmcausedtothecompany.*(c)Onlydamagesfortheharmcausedtothecompany.*(d)Aninjunctiontounwindthetransactionandrestorethecompanytoitsformerposition.17.Whichofthefollowingstatementsregardingtheconceptofcorporatepersonalityiscorrect?*(a)Corporatepersonalityallowsshareholderstobepersonallyliableforthecompany'sdebts.*(b)Corporatepersonalityseparatesthelegalidentityofthecorporationfromitsowners.*(c)Corporatepersonalityrequiresthatallcorporationdirectorsbeemployeesofthecorporation.*(d)Corporatepersonalityisonlyrelevantinjurisdictionsthatfollowtheprincipleoflimitedliability.18.CompanyPisincorporatedinStateX.ItwantstodobusinessinStateY.WhichofthefollowingstatementsiscorrectregardingtheprocessCompanyPmustfollow?*(a)CompanyPmustregisteritsnameandobtainacertificateofauthorityinStateY.*(b)CompanyPisnotrequiredtotakeanyactioninStateYasitisalreadyincorporatedinStateX.*(c)CompanyPmustreincorporateinStateYtodobusinessthere.*(d)CompanyPonlyneedstoobtainabusinesslicenseinStateYtodobusinessthere.---試卷答案科目一：財務會計1.$20,000*解析：此項錯誤屬于前期差錯。調(diào)整分錄為：借記“累計折舊”20,000元，貸記“利潤分配——未分配利潤”20,000元。影響2024年retainedearnings的是調(diào)整前的累計影響，即$60,000-$40,000=$20,000。2.$80,000*解析：收購日goodwill為$100,000。2024年發(fā)生impairmentloss后，goodwill賬面價值減記至$100,000-$30,000=$70,000。期末carryingamount即為$70,000。3.Lossof$10,000*解析：累計depreciation=($200,000-$20,000)/5=$36,000(至2024年12月31日)。Bookvalueatdisposal=$200,000-$36,000=$164,000。Loss=$164,000-$90,000=$74,000。但需計算僅2024年10月1日至12月31日的depreciation=($200,000-$20,000)/5*3/12=$8,000。調(diào)整后的bookvalue=$164,000-$8,000=$156,000。最終Loss=$156,000-$90,000=$66,000。更正：計算至10月1日累計折舊($200,000-$20,000)/5*9/12=$27,000。Bookvalueatdisposal=$200,000-$27,000=$173,000。Loss=$173,000-$90,000=$83,000。再次更正：累計折舊至2024年12月31日為$36,000。10月1日至12月31日的折舊($200,000-$20,000)/5*3/12=$8,000。Disposalbookvalue=$200,000-($36,000-$8,000)=$172,000。Loss=$172,000-$90,000=$82,000。最終確認：AccumulateddepreciationuptoDec31,2024is$36,000.DepreciationforJan1toSept30,2024is($200,000-$20,000)/5*9/12=$27,000.AccumulateddepreciationuptoOct1,2024is$27,000.BookvalueonOct1,2024is$200,000-$27,000=$173,000.DepreciationforOct1toDec31,2024is($200,000-$20,000)/5*3/12=$9,000.Accumulateddepreciationatdisposal(Dec31,2024)is$27,000+$9,000=$36,000.Bookvalueatdisposal=$200,000-$36,000=$164,000.Loss=$164,000-$90,000=$74,000.最終答案應為Lossof$74,000。4.$150,000*解析：根據(jù)權責發(fā)生制，收入應在提供服務期間確認，即2024年。盡管款項將在2025年收到，但收入已經(jīng)實現(xiàn)。5.$120,000*解析：LeaseliabilityatDec31,2024includestheprincipalportionofthepaymentdueonDec31,2024($60,000)andthepresentvalueoftheremainingleasepayments(2paymentsof$60,000eachstartingJan1,2025).Assumingnodiscountrateisprovided,theliabilityistypicallycalculatedastheremainingpayments.Liability=$60,000+$60,000=$120,000.(Note:IFRS16requiresdiscountingunlessrateisnotreadilydeterminable,butwithoutarate,thisisthesimplestinterpretationbasedontheproblemstatement).6.$30,000*解析：CompanyEmustrecognizetheinventoryatitscost(assumedtobe$100,000/70%=$142,857).Thewrite-downisthedifferencebetweencostandthereducedsellingprice($142,857*30%=$42,857).However,theproblemstatesthewrite-downis30%of*cost*,sowrite-down=$142,857*30%=$42,857.Wait,let'sre-read."CompanyEdeterminesthattheinventoryisunsellableandmustbewrittendownby30%ofitscostonDecember31,2024".ThismeansWrite-down=30%*Cost.Theproblemdoesnotstatethecost.Itonlystatestheinvoiceprice($100,000)andthediscountterms(2/10,n/30)andthewrite-downpercentage(30%ofcost).Wecannotdeterminethecostfromtheinvoicepricealone.Let'sassumethequestionintendstousetheinvoicepriceasthecostforthewrite-downcalculation,whichisunusualbutpossibleifthecostisunknown.Write-down=30%*$100,000=$30,000.Let'sproceedwiththisassumptionasitmakesthecalculationpossiblegiventheinformation.Write-down=$30,000.科目二：管理會計7.$230,000*解析：ContributionMarginperunitofX=$50-$30=$20.ContributionMarginperunitofY=$70-$40=$30.TotalExpectedContributionMargin=(4,000units*$20)+(3,000units*$30)=$80,000+$90,000=$170,000.Recheckcalculation:CM(X)=$50-$30=$20.CM(Y)=$70-$40=$30.Units(X)=4,000.Units(Y)=3,000.TotalCM=(4,000*$20)+(3,000*$30)=$80,000+$90,000=$170,000.Re-evaluate:Thepromptis$50-$30=20and$70-$40=30.Theexpectedsalesare4,000and3,000.TotalCM=(4,000*$20)+(3,000*$30)=$80,000+$90,000=$170,000.Theinitialanswerof$230,000isincorrect.Thecorrecttotalcontributionmarginis$170,000.8.Increaseoverallprofitby$10,000*解析：Relevantcostperunit=Variablecost=$35.Incrementalrevenueperunit=$45.Incrementalprofitperunit=$45-$35=$10.Totalincrementalprofitfor1,000units=1,000*$10=$10,000.Sincenoadditionalfixedcostsareincurred,acceptingtheorderwillincreaseoverallprofitby$10,000.9.5,800units*解析:Month1EndingInventory=20%ofMonth2Sales=0.20*6,000=1,200units.Month2EndingInventory=20%ofMonth3Sales=0.20*7,000=1,400units.TotalProductionforMonth2=BudgetedSalesforMonth2+Month2EndingInventory-Month2BeginningInventory.Month2BeginningInventory=Month1EndingInventory=1,200units.Production=6,000+1,400-1,200=6,200units.Correction:Theproblemstatesendinginventoryis20%of*nextmonth's*sales.Month2EndingInventory=20%*7,000=1,400units.Month1EndingInventory=20%*6,000=1,200units.TotalProductionforMonth2=Month2Sales+Month2EndingInventory-Month2BeginningInventory.Production=6,000+1,400-1,200=6,200units.FinalConfirmation:Sales(M1)=5k,Sales(M2)=6k,Sales(M3)=7k.EndingInv(M1)=20%*6k=1.2k.EndingInv(M2)=20%*7k=1.4k.EndingInv(M3)=20%*?(notneeded).Production(M2)=Sales(M2)+EndingInv(M2)-EndingInv(M1).Production(M2)=6,000+1,400-1,200=6,200units.Theinitialanswerof5,800unitsisincorrect.10.$63,000*解析:ActivityRateforSettingupmachines=$120,000/600setups=$200persetup.ActivityRateforProcessingorders=$180,000/3,000orders=$60perorder.Costassignedtotheproduct=(3setups*$200/setup)+(20orders*$60/order)=$600+$1,200=$1,800.Recheckcalculation:Rate(Setup)=$120,000/600=$200.Rate(Order)=$180,000/3,000=$60.Cost=(3*$200)+(20*$60)=$600+$1,200=$1,800.Theinitialanswerof$63,000isincorrect.11.4,000units*解析:TargetProfit=$100,000.FixedCosts=$50,000.VariableCostperunit=$25.SellingPriceperunit=$50.ContributionMarginperunit=$50-$25=$25.TargetSalesUnits=(FixedCosts+TargetProfit)/ContributionMarginperunit=($50,000+$100,000)/$25=$150,000/$25=6,000units.Recheckcalculation:TargetProfit=$100k.FC=$50k.VC=$25.SP=$50.CM=$50-$25=$25.Units=($50k+$100k)/$25=$150k/$25=6,000units.Theinitialanswerof4,000unitsisincorrect.12.ProjectB*解析:PaybackPeriod=InitialInvestment/AnnualCashInflow.ProjectA:Payback=$100,000/$40,000=2.5years.ProjectB:Payback=$150,000/$60,000=2.5years.Bothprojectshavethesamepaybackperiodof2.5years.科目三：公司法與商法13.(b)*解析:(a)LLCscanbemanager-managedormember-managed.(c)LLCsgenerallyhavefewerformalitiesandregulatoryrequirementsthanCcorporations.(d)Thelimitedliabilitycompanyconceptprotectsowners(members)frompersonalliabilityforthecompany'sdebts.(b)ProfitsandlossesofanLLCpassthroughtothemembers'personalincometaxreturns(unlessitelectstobetaxedasacorporation).Thisiscorrect.14.(a)*解析:Foravalidcontractundercontractlaw,essentialelementsmustbepresent:Offer,Acceptance,Consideration,Capacityoftheparties,Legalityofthepurpose,andsometimesFormality(dependingonthetypeofcontract).Option(a)includesalltheseessentialelements.Options(b),(c),and(d)aremissingoneormoreessentialelements.15.(b)*解析:UndertheSalesofGoodsAct,ifgoodsaredeliveredbutdefective,thebuyerhasseveralremedies.Theycanrejectthegoodsandsuefordamages(resellpricelesscost,orcostifresold),ortheycanacceptthegoodsandsuefordamagesforthedefect.Theyarenotautomaticallyentitledtorejectandsuefordamagesineverycase,onlyifthedefectsmakethegoodsnon-conforming.Option(b)correctlystatestheseavailableremedies.16.(b)*解析:Adirectorwhobreachesafiduciaryduty(dutyofcar