ACCA考試真題學(xué)員要常練習(xí)嗎？

ACCA考試教材內(nèi)容是基礎(chǔ)，練習(xí)冊(cè)是輔助，而ACCA真題是幫助學(xué)員更好檢測(cè)ACCA課程學(xué)習(xí)效果的關(guān)鍵所在。那么，ACCA考試真題學(xué)員要常練習(xí)嗎？

ACCA真題練習(xí)還是有必要的，在考試前完成2-3套真題的練習(xí)還是必要的。下面是幫學(xué)員整理的ACCA真題，希望能幫助到你。

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

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

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.

》》》ACCA P6課程全 新上線(xiàn)，完 善ACCA P階段課程預(yù)售上新更有購(gòu)課禮。

如果你在A(yíng)CCA課程學(xué)習(xí)方面遇見(jiàn)不同的困難，不妨與融躍老師在線(xiàn)聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。