俗话说万事开头难，很多同学在刚开始接触ACCA考试时都会有很多困惑，因此泽稷小编今天就帮助大家整理出了一些ACCA F3阶段考试的常见问题被给出了相关的解答，如果你感兴趣的话可以一起来看一看哦！

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       希望看这篇文章的同学也可以从别人的错误中有所收获；要记住成功的方法有千万种，但是失败的原因不外乎那几个，失败的经验要远比成功的心得重要。

       说明：所有涉及的知识点的章节都以BPP教材的章节编号为准。

       题号：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)

       学生疑问：Sales day book包含哪些内容？

       知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
 

       Sales day book记录的是所有credit sales，所以题目中的:

       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，应该分别记录到sales day book当中，至于Sold $45 of goods for cash.这一项是现金销售不能计入sales day book。

       至于第二项记录$80而未计算折扣的原因是根据权责发生制，需按$80记录收入。

       题号：4.2

       题干接上题4.1

       4.2 What is the total of the purchases day book?

       A $880

       B $823

       C $1,033

       D $958 (2 marks)

       疑问：purchase day book包含哪些内容？

       知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       所以要记录的部分包括的是所有赊购的部分，根据题目中：

       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.
 

       这三项满足条件，其中根据权责发生制，对于第一个trade discount要减去获得的折扣，所以380×85%=323。

       题号：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（现金销售） 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)

       学生疑问：整道题都不太理解。

       知识点：CHAPTER 4 // Sources, records and books of prime entry

       总收入=现金收入+赊销收入=85,000=5,000+80,000，只有赊销收入（sales on credit, 80,000）才会产生“应收账款”。并且，应收账款为贷方科目。

       应收账款（Receivables）

       20x3年年初（1月1日）

       $10,000

       应收账款发生额

       $80,000

       结转

       $79,000

       20x3年年末（12月31日）

       $9,000

       $89,000

       $89,000

       题号：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)

       学生疑问：returns inwards是采购退货，所以采购是20,000-2,000=18,000;销售是40,000-4,000=36,000.所以利润是36,000-18,000=18,000.为什么不对。

       知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       这道题考察的相关知识点是日记账的相关知识，在书上CH4，那么我们先来看看题目：以下的汇总出现在2008年3月份的各日记账中；然后下面四个日记账分别是销售日记账，购货日记账，return inwards就是销售退回日记账，也就是销货退回不是采购退回；return outwards是采购退货，可以理解是向外退回那肯定是把采购的货物才是向企业外退货，所以两个不要搞反。

       区别在书上在P51页，再好好看看理解一下，那么这道题中销售额就是$40,000-2,000=$38,000，采购额就是$20,000-4,000=$16,000，由于库存前后相等所以这里不考虑库存；最后计算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)

       学生疑问：2为什么是错的

       知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

       这道题考察的知识点依然是日记账的相关知识，参考书CH4，题目中问下列叙述的正确与否

       1 现金购买必须计入购买日记账，我们说这条是不对的，因为purchase day book记录的是收到的invoices，也就是说都是未付款的赊购才进入purchase day book，现金购买计入的是cash day book。
 

       2 销售日记账用来保存从供货商那里收到的invoice，这也是不对的，书上P49页很明确的告诉我们，销售日记账保存的是发给消费者的发票而不是从供货商那里收到的发票。
 

       而相对的purchase day book保存的就是收到的各种invoice。

       关于ACCA考试方面的消息泽稷小编今天就先介绍到这里了，同学们如果对于ACCA考试还有什么疑问的话也都可以直接向我们泽稷网校的老师进行提问哦的》》点击咨询《《老师们也都会为你进行认真的讲解的！

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