ACCA考試中真題練習(xí)真的重要嗎？ACCA真題每日一練！

很多ACCA學(xué)員還不知道ACCA真題的重要，考前進(jìn)行ACCA真題練習(xí)有效果嗎？ACCA考試中真題練習(xí)真的重要嗎？今天融躍小編給大家?guī)?lái)ACCA真題每日一練！

ACCA真題是歷年ACCA考試的題目，是ACCA考試的重難點(diǎn)地方，因此建議學(xué)員在考前能夠進(jìn)行四套真題的練習(xí)，并對(duì)真題的知識(shí)點(diǎn)進(jìn)行總結(jié)，幫助自己進(jìn)行提升。

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

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

正確答案 ：F

$24,150

解析：

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

ACCA真題很關(guān)鍵，融躍小編給ACCA學(xué)員進(jìn)行真題練習(xí)，幫助學(xué)員更好的把握考點(diǎn)，同時(shí)對(duì)自己進(jìn)行檢驗(yàn)，若是出現(xiàn)不會(huì)的地方，還有及時(shí)彌補(bǔ)的時(shí)間。

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