大家都知道，ACCA真題練習(xí)對(duì)ACCA考試的重要性，學(xué)員 應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的學(xué)員，充分的了解ACCA考試的內(nèi)容，才能夠在考試的時(shí)候做好有備無患。ACCA真題練習(xí)，ACCA考試學(xué)員需要重視的內(nèi)容。
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1. [單選題]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
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]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
1、正確答案 ：F
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).
2、正確答案 ：B
3、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.
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