ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)，ACCA真題運(yùn)用并掌握！

ACCA考試中很多知識(shí)點(diǎn)一直都是讓考生難以掌握的重難點(diǎn)，為了幫助大家理解這個(gè)重難點(diǎn)知識(shí)，下面融躍教育列出了幾道經(jīng)典例題讓各位進(jìn)行練習(xí)，并進(jìn)行相應(yīng)的詳解析。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

2. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

答案：

1、正確答案 ：D

2、正確答案 ：D

解析：20% x 120,000

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