小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的accaF7科目第三章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.The following trial balance extract relates to a property which is owned by Veeton as at 1 April 2014:
Dr Cr
$’000 $’000
Property at cost (20 year original life) 12,000
Accumulated depreciation as at 1 April 2014 3,600
On 1 October 2014, following a sustained increase in property prices, Veeton revalued its property to $10·8 million.
What will be the depreciation charge in Veeton’s statement of profit or loss for the year ended 31 March 2015?
A $540,000
B $570,000
C $700,000
D $800,000
