來看下這個栗子吧：

These objective questions mostly consist of:

a "stem" （the question）；

a "key" （the correct answer）； and

3 "distracters" （plausible but incorrect answers）。

On 1 January 2015 a company purchased a plant. The invoice showed:

Modifications to the factory building costing $2，200 were necessary to enable the plant to be installed.

What amount should be capitalised for the plant in the company's records in accordance with iaS 16 Property, Plant and Equipment?

A. $48，000

B. $48，400

C. $50，600

D. $51，400

Solution

Step 1

Start by reading the question in bold. This tells you what you have to do:amount of capital cost to be recognised

Step 2

Write down or think about anything that will help you （e.g. a T a/c, formula, "pro forma" calculation or statement from an IFRS）：

costs attributable to bringing the asset to the location and condition necessary for intended use

Step 3

Solve:

48，000 + 400 + 2，200 = 50，600； the warranty is a running cost that must b expensed to profit or loss

Step 4

Select the appropriate box on your answer sheet:

Answer: C.

Exam Advice

Cover up the answers A, B, C, D when doing calculations.

It is not unusual for one of the distracters to be a number that will be calculated before reaching the final solution. Especially under exam pressure you may think you have the correct answer before you have completed the calculation.

If you do not （or cannot） calculate an amount that corresponds to any of the amounts offered do not select one that stands out as disproportionate to the others； it is more likely to be a distracter than the key.

If you are getting close to the end of your time allocation for Section A and you still have a few questions left to answer—guess! If you have time at the end of the exam you can still come back and check them. Avoid leaving questions unanswered before you move to Section B as you will not be allowed to complete the MCQ answer sheet when the examination supervisor instructs you to stop writing.

2016 ACCA學習資料大禮包（內含ACCA歷年真題、考官文章、考官報告、備考寶典等實用學習資料），關注微信公眾號：ACCA考友論壇（ID:ACCA-CHN）即可領?。?/span>