要想更好的掌握ACCA考試的知識點，學員就應該重視ACCA課程的學習。ACCA真題練習是對知識點的運用，是檢驗學習成果的關(guān)鍵，ACCA考前真題練習對學員很關(guān)鍵。
1. [單選題]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
2. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
3. [單選題]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?
A. $106,100
B. $70,100
C. $97,100
D. $101,600
1、正確答案 ：B
解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.
2、正確答案 ：B
3、正確答案 ：C
解析：83,600 + 18,000 – 4,500 = 97,100
通過ACCA課程的學習，學員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗與難題，一起解決。學員可以添加融躍教育老師微信rongyuejiaoyu。
