ACCA真題練習(xí)每個(gè)學(xué)員必備！

參加ACCA考試的話，學(xué)員要重視知識(shí)點(diǎn)的學(xué)習(xí)，掌握了考綱要求的內(nèi)容，同時(shí)還需要進(jìn)行知識(shí)點(diǎn)的運(yùn)用。ACCA真題練習(xí)是每一位學(xué)員都需要做的，ACCA真題練習(xí)幫助學(xué)員順利通過(guò)考試。

4. [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

5. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

4、正確答案 ：B

5、正確答案 ：A

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。