ACCA考試中ACCA真題，幫助了解考試的題型與知識(shí)點(diǎn)。

ACCA國(guó)際注冊(cè)會(huì)計(jì)師證書是現(xiàn)在財(cái)會(huì)人員報(bào)考較多的一種證書考試，是為了能夠更好的學(xué)習(xí)財(cái)會(huì)相關(guān)知識(shí)的一門課程考試。ACCA考試真題的練習(xí)是幫助學(xué)員了解考試重難點(diǎn)的關(guān)鍵，學(xué)員每日一練，了解考試的題型與知識(shí)點(diǎn)。

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

4. [單選題]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

A. Which of the following accounting treatments correctly applies the principle of faithful representation?

B. Reporting a transaction based on its legal status rather than its economic substance

C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

5. [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

4、正確答案 ：E

解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

5、正確答案 ：D

解析：20% x 120,000

想要了解更多有關(guān)ACCA考試相關(guān)知識(shí)點(diǎn)的內(nèi)容，添加融躍教育老師微信（ryacca668），還有更多ACCA考試資料可以領(lǐng)?。?/p>