ACCA论坛 » 【ACCA 答疑解惑】 » 每天一练　paper 1.2 答案回复可见

acca010 发表于 2006-8-9 19:17

每天一练　paper 1.2 答案回复可见

<p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: NewsGothicBT-Bold; mso-hansi-font-family: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"></span></b><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p></p></span></b>&nbsp;</p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">7 </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">An organisation’s stock records for last month show the following transactions in respect of one item:<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Demi; mso-bidi-font-family: NewsGothicBT-Demi; mso-font-kerning: 0pt;"><font face="Times New Roman">Date Receipts Issues Stock<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Demi; mso-bidi-font-family: NewsGothicBT-Demi; mso-font-kerning: 0pt;"><font face="Times New Roman">(units) (units) (units)<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">1st 300<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">5th 100 200<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">13th 600 800<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">20th 300 500<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">28th 200 300<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">The opening stock was valued at a total cost of &pound;9,300 and all receipts on the 13th were purchased at a cost of &pound;33<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">per unit.<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">The organisation uses the weighted average method of valuation and calculates a new weighted average after each</font></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: NewsGothicBT-Light; mso-hansi-font-family: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">　</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">stores receipt.<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><font face="Times New Roman">What was the total value of the closing stock?<p></p></font></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">A </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">&pound;9,500<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">B </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">&pound;9,700<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">C </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">&pound;9,750<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">D </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">&pound;9,900<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><font face="Times New Roman"><strong>C<p></p></strong></font></span></p>

coral17 发表于 2006-8-21 14:43

C

charlton 发表于 2006-9-9 01:40

c

yuyumaomao 发表于 2007-10-4 07:52

<p>daan</p><p></p>

ironmansag 发表于 2007-10-20 16:18

ahohaoahoa

筱筱 发表于 2007-10-25 19:07

d

筱筱 发表于 2007-10-25 19:08

<p>如何计算出来的</p><p></p><p></p>

gzji4588 发表于 2009-7-25 08:35

看不懂,翻译一下

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