2025年國際注冊會計師（ACCA）考試F3財務會計仿真卷姓名：______班級：______學號：______得分：______

（考試時間：90分鐘，滿分：100分）

###1.單選題（5題，每題2分，共10分）

1.1.Whichofthefollowingstatementsiscorrectregardingtheaccountingequation?

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Liabilities=Assets+Equity

D.Equity=Assets-Liabilities

1.2.Acompanypurchasedinventoryfor￡10,000oncredit.Thecorrectjournalentryis:

A.DebitInventory￡10,000,CreditCash￡10,000

B.DebitInventory￡10,000,CreditAccountsPayable￡10,000

C.DebitAccountsPayable￡10,000,CreditInventory￡10,000

D.DebitCash￡10,000,CreditInventory￡10,000

1.3.Thematchingprinciplerefersto:

A.Recordingexpenseswhentheyareincurred

B.Recordingrevenueswhentheyareearned

C.Therelationshipbetweenassetsandliabilities

D.Theprocessofdepreciation

1.4.Acompanyreceived￡5,000cashfromacustomerforservicesrendered.Thecorrectjournalentryis:

A.DebitCash￡5,000,CreditRevenue￡5,000

B.DebitRevenue￡5,000,CreditCash￡5,000

C.DebitCash￡5,000,CreditExpense￡5,000

D.DebitExpense￡5,000,CreditCash￡5,000

1.5.Theaccountingperiodconceptassumes:

A.Alltransactionsarerecordedsimultaneously

B.Businessactivitiesarerecordedinaspecificperiod

C.Assetsarevaluedatmarketprice

D.Liabilitiesarepaidimmediately

###2.多選題（4題，每題2.5分，共10分）

2.1.Whichofthefollowingarecurrentassets?

A.Cash

B.AccountsReceivable

C.Property,Plant,andEquipment

D.Inventory

2.2.ThefollowingaretypicaladjustmentsmadeattheendofanaccountingperiodEXCEPT:

A.Depreciationexpense

B.Prepaidexpenses

C.Accruedrevenues

D.Inventorycount

2.3.Whichofthefollowingstatementsaretrueaboutthebalancesheet?

A.Itshowsfinancialpositionatapointintime

B.Itincludesassets,liabilities,andequity

C.Itispreparedaftertheincomestatement

D.Itreflectscashflows

2.4.Whichofthefollowingareconsideredrevenuerecognitionprinciples?

A.Performanceobligationsatisfaction

B.Cashcollection

C.Expensematching

D.Installmentsales

###3.判斷題（5題，每題2分，共10分）

3.1.Theaccountingequationmustalwaysbeinbalance.(True/False)

3.2.Adebittocashisacredittotherevenueaccount.(True/False)

3.3.Accruedexpensesarerecordedbeforetheyarepaid.(True/False)

3.4.Thetrialbalanceisusedtocheckforerrorsindouble-entrybookkeeping.(True/False)

3.5.Depreciationisanon-cashexpense.(True/False)

###4.計算題（3題，每題10分，共30分）

4.1.Acompanypurchasedamachinefor￡50,000onJanuary1,2023.Ithasanestimatedusefullifeof5yearsandnosalvagevalue.Calculatetheannualdepreciationexpenseusingthestraight-linemethod.

4.2.Acompanyreceived￡20,000cashfromacustomerfora6-monthservicecontractstartingMarch1,2023.PreparetheadjustingentryatDecember31,2023.

4.3.Acompanyhasthefollowingaccounts:

-Inventory:￡30,000(Beginning)+￡50,000(Purchases)-￡40,000(CostofGoodsSold)

Calculatetheendinginventorybalance.

###5.分錄題（3題，每題10分，共30分）

5.1.Recordthefollowingtransactions:

-Purchasedinventoryfor￡8,000oncredit.

-Soldinventoryfor￡12,000cash(CostofGoodsSold￡6,000).

5.2.Recordtheadjustingentryforaccruedsalariesof￡5,000attheendoftheperiod.

5.3.Recordthepaymentof￡3,000forprepaidinsurancethatwaspreviouslyrecordedasanasset.

###6.綜合題（2題，每題15分，共30分）

6.1.PrepareabasicincomestatementforthefollowingdatafortheyearendedDecember31,2023:

-Revenue:￡100,000

-CostofGoodsSold:￡40,000

-OperatingExpenses:￡30,000

-InterestExpense:￡5,000

-TaxRate:20%

6.2.Acompanyhasthefollowingtrialbalance:

|Account|Debit(￡)|Credit(￡)|

|------------------------|----------|------------|

|Cash|20,000||

|AccountsReceivable|30,000||

|Inventory|40,000||

|PrepaidInsurance|5,000||

|AccountsPayable||25,000|

|NotesPayable||50,000|

|CommonStock||30,000|

|RetainedEarnings||20,000|

|Revenue||80,000|

|Expenses|60,000||

CalculatetheendingRetainedEarningsbalanceifnetincomeis￡20,000.

###7.名詞解釋（4題，每題2.5分，共10分）

7.1.Accrualbasisaccounting

7.2.Prepaidexpense

7.3.Accruedrevenue

7.4.Depreciation

###8.簡答題（3題，每題6分，共18分）

8.1.Explainthedifferencebetweenadebitandacreditindouble-entrybookkeeping.

8.2.Describethepurposeofatrialbalance.

8.3.Whatarethemaincomponentsofabalancesheet?

###9.案例分析題（2題，每題10分，共20分）

9.1.Acompanystartedtheyearwith￡10,000incash.Duringtheyear,itreceived￡5,000cashfromcustomers,paid￡3,000forinventory,andpaid￡2,000insalaries.Prepareasimplecashflowstatementfortheperiod.

9.2.Acompanyborrowed￡20,000fromabankonJanuary1,2023,witha1-yeartermand5%interest.PreparethejournalentryfortheinterestaccruedatDecember31,2023.

###10.財務報表分析題（1題，15分）

10.1.Acompany'sincomestatementfortheyearendedDecember31,2023,showsthefollowing:

-Revenue:￡150,000

-CostofGoodsSold:￡70,000

-OperatingExpenses:￡40,000

-InterestExpense:￡5,000

-TaxRate:30%

Calculatethenetincomeandprepareasimplifiedincomestatement.

###11.調整分錄題（2題，每題7.5分，共15分）

11.1.Acompanyprepaid￡12,000fora2-yearinsurancepolicyonJanuary1,2023.PreparetheadjustingentryatDecember31,2023.

11.2.Acompanyearned￡8,000inservicerevenueonDecember31,2023,buthadnotyetreceivedpayment.Preparetheadjustingentry.

###12.成本計算題（1題，10分）

12.1.Acompanypurchasedinventoryfor￡60,000onJanuary1,2023,andsold￡80,000worthofinventoryduringtheyear.Iftheendinginventoryis￡40,000,calculatethecostofgoodssold.

###13.賬戶分類題（2題，每題5分，共10分）

13.1.Classifythefollowingaccountsaseitherasset,liability,equity,revenue,orexpense:

-AccountsPayable

-DepreciationExpense

-CommonStock

-Cash

13.2.Identifywhichofthefollowingarecurrentassets:

-PrepaidRent

-Long-termInvestments

-AccountsReceivable

-Equipment

###14.財務比率計算題（1題，10分）

14.1.Acompanyhastotalassetsof￡200,000andtotalliabilitiesof￡100,000.Calculatethedebt-to-equityratio.

###15.實際應用題（1題，10分）

15.1.Acompanyisdecidingwhethertobuyanewmachinefor￡50,000orcontinueusinganoldmachinewithabookvalueof￡20,000.Thenewmachineisexpectedtosave￡10,000peryearinoperatingcosts.Prepareasimpleanalysistodecideifthepurchaseisfinanciallyviable.

###答案部分

####1.單選題（5題，每題2分，共10分）

1.1.A

1.2.B

1.3.B

1.4.A

1.5.B

####2.多選題（4題，每題2.5分，共10分）

2.1.A,B,D

2.2.D

2.3.A,B

2.4.A,D

####3.判斷題（5題，每題2分，共10分）

3.1.True

3.2.False

3.3.True

3.4.True

3.5.True

####4.計算題（3題，每題10分，共30分）

4.1.AnnualDepreciation=￡50,000/5=￡10,000

4.2.AdjustingEntry:DebitServiceRevenue￡10,000,CreditUnearnedRevenue￡10,000

4.3.EndingInventory=￡30,000+￡50,000-￡40,000=￡40,000

####5.分錄題（3題，每題10分，共30分）

5.1.

-Purchase:DebitInventory￡8,000,CreditAccountsPayable￡8,000

-Sale:DebitCash￡12,000,CreditRevenue￡12,000;DebitCostofGoodsSold￡6,000,CreditInventory￡6,000

5.2.AdjustingEntry:DebitSalariesExpense￡5,000,CreditSalariesPayable￡5,000

5.3.PaymentEntry:DebitPrepaidInsurance￡3,000,CreditCash￡3,000

####6.綜合題（2題，每題15分，共30分）

6.1.IncomeStatement:

-Revenue:￡100,000

-COGS:￡40,000

-GrossProfit:￡60,000

-OperatingExpenses:￡30,000

-OperatingIncome:￡30,000

-InterestExpense:￡5,000

-EarningsBeforeTax:￡25,000

-TaxExpense(20%):￡5,000

-NetIncome:￡20,000

6.2.EndingRetainedEarnings=BeginningRetainedEarnings+NetIncome-Dividends

Assumingnodividends:￡20,000+￡20,000=￡40,000

####7.名詞解釋（4題，每題2.5分，共10分）

7.1.Accrualbasisaccounting:Recordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashtiming.

7.2.Prepaidexpense:Paymentmadeinadvanceforgoodsorservicestobereceivedinthefuture(e.g.,insurance).

7.3.Accruedrevenue:Revenueearnedbutnotyetreceivedincash(e.g.,servicesperformedbutunpaid).

7.4.Depreciation:Systematicallocationofanasset'scostoveritsusefullife.

####8.簡答題（3題，每題6分，共18分）

8.1.Debitincreasesassetsandexpenses,whilecreditincreasesliabilities,equity,andrevenue.

8.2.Atrialbalancelistsallaccountsandtheirbalancestoensuredebitsequalcredits,helpingdetecterrors.

8.3.Balancesheetcomponents:Assets,liabilities,andequity.

####9.案例分析題（2題，每題10分，共20分）

9.1.CashFlowStatement:

-BeginningCash:￡10,000

-CashReceived:￡5,000

-CashPaid:￡3,000(Inventory)+￡2,000(Salaries)=￡5,000

-EndingCash:￡10,000+￡5,000-￡5,000=￡10,000

9.2.InterestAccrued=￡20,000*5%*12/12=￡1,000

AdjustingEntry:DebitInterestExpense￡1,000,CreditInterestPayable￡1,000

####10.財務報表分析題（1題，15分）

NetIncomeCalculation:

-OperatingIncome:￡150,000(Revenue)-￡70,000(COGS)-￡40,000(Expenses)=￡40,000

-EarningsBeforeTax:￡40,000-￡5,000(Interest)=￡35,000

-TaxExpense(30%):￡10,500

-NetIncome:￡24,500

####11.調整分錄題（2題，每題7.5分，共15分）

11.1.AdjustingEntry:DebitInsuranceExpense￡6,000,CreditPrepaidInsurance￡6,000

11.2.AdjustingEntry:DebitAccountsReceivable￡8,000,CreditServiceRevenue￡8,000

####12.成本計算題（1題，10分）

CostofGoodsSold=BeginningInventory+Purchases-EndingInventory

=￡60,000+￡80,000-￡40,000=￡100,000

####13.賬戶分類題（2題，每題5分，共10分）

13.1.

-AccountsPayable:Liability

-DepreciationExpense:Expense

-CommonStock:Equity

-Cash:Asset

13.2.CurrentAssets:AccountsReceivable,PrepaidRent

####14.財務比率計算題（1題，10分）

Debt-to-EquityRatio=TotalLiabilities/TotalEquity

TotalEquity=TotalAssets-TotalLiabilities=￡200,000-￡100,000=￡100,000

Ratio=￡100,000/￡100,000=1

####15.實際應用題（1題，10分）

NewMachineCost:￡50,000

OldMachineBookValue:￡20,000

AnnualSavings:￡10,000

PaybackPeriod=￡50,000/￡10,000=5years

Ifsavings>costs,purchaseisviable.

###知識點總結

####1.會計基礎理論

-**會計方程**:Assets=Liabilities+Equity

示例:公司購買設備￡10,000，借記設備￡10,000，貸記銀行存款￡10,000，保持平衡。

-**雙錄法**:每筆交易至少涉及兩個賬戶，借貸必相等。

示例:收到客戶款項￡5,000，借記銀行￡5,000，貸記應收賬款￡5,000。

####2.會計周期與調整

-**會計周期**:確定收入和費用的歸屬期（如季度、年度）。

示例:年末調整預付費用，將已使用部分轉為費用。

-**調整分錄**:確保收入和費用在正確期間確認。

示例:應計費用（如工資）在支付前已確認費用。

####3.財務報表

-**利潤表**:反映收入、費用和利潤。

示例:收入￡100,000-費用￡60,000=利潤￡40,000。

-**資產負債表**:反映資產、負債和所有者權益。

示例:資產￡200,000=負債￡100,000+所有者權益￡100,000。

####4.成本計算

-**成本法**:計算存貨和銷貨成本。

示例:COGS=BeginningInventory+Purchases-EndingInventory。

-**折舊**:分攤資產成本。

示例:直線法折舊=總成本/使用年限。

####5.財務比率分析

-**債務權益比**:衡量償債能力。

示例:比率1表示負債和權益相等。

-**現金流量**:分析現金流入流出。

示例:經營活動現金流=經營收入-經營支出。

###題型考察知識點詳解

####1.單選題

考察基礎概念記憶，如會計方程、賬