在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
9 The following information is available for the property, plant and equipment of Fry as at 30 September:
2014 2013
$’000 $’000
Carrying amounts 23,400 14,400
The following items were recorded during the year ended 30 September 2014:
(i) Depreciation charge of $2·5 million
(ii) An item of plant, with a carrying amount of $3 million, was sold for $1·8 million
(iii) A property was revalued upwards by $2 million
(iv) Environmental provisions of $4 million relating to property, plant and equipment were capitalised during the year What amount would be shown in Fry’s statement of cash flows for purchase of property, plant and equipment for the year ended 30 September 2014?
A $8·5 million
B $12·5 million
C $7·3 million
D $10·5 million
答案：A
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
