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2011年6月ACCA《財務報告》試題及答案
正保會計網校每日為學員更新一道近五次考試的試題，希望在考試即將到來之際，幫助學員查漏補缺、鞏固學過的知識點，預祝考生在考場上發揮自如。
問題：
On 1 October 2009 Mocca entered into a construction contract that was expected to take 27 months and therefore be completed on 31 December 2011. Details of the contract are:
Plant for use on the contract was purchased on 1 January 2010 (three months into the contract as it was not required at the start) at a cost of $8 million. The plant has a four-year life and after two years, when the contract is complete, it will be transferred to another contract at its carrying amount. Annual depreciation is calculated using the straight-line method (assuming a nil residual value) and charged to the contract on a monthly basis at 1/12 of the annual charge.
The correctly reported income statement results for the contract for the year ended 31 March 2010 were:
The percentage of completion is calculated as the agreed value of work completed as a percentage of the agreed contract price.
Required:
Calculate the amounts which would appear in the income statement and statement of financial position of Mocca, including the disclosure note of amounts due to/from customers, for the year ended/as at 31 March 2011 in respect of the above contract.
(10 marks)
Answer：
Mocca
Income statement year ended 31 March 2011
【我要糾錯】 責任編輯：Sarah
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