ACCA考試資料ACCA真題練習(xí)有哪些?

ACCA真題練習(xí)是幫助學(xué)員更好的掌握ACCA考試重難點(diǎn)的關(guān)鍵,學(xué)員在備考的時(shí)候不見(jiàn)要學(xué)習(xí)教材的內(nèi)容,更重要的是能夠把所學(xué)的知識(shí)運(yùn)用的實(shí)踐中去。那么,ACCA考試資料ACCA真題練習(xí)有哪些?

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

ACCA考試

1. [單選題]Is the following statement true or false?

B. True

C. False

2. [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

1、正確答案 :B

解析:

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

2、正確答案 :D

解析:20% x 120,000

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