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ACCA證書屬于英國的財(cái)會(huì)證書，與國內(nèi)財(cái)會(huì)證書有很多的不同之處。ACCA考試中歷年真題的練習(xí)很關(guān)鍵，可以幫助學(xué)員了解考試的重難點(diǎn)，還可以幫助對(duì)考試技巧的總結(jié)！

4. [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

5. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

4、正確答案 ：D

解析：20% x 120,000

5、正確答案 ：B

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