ACCA證書(shū)是財(cái)會(huì)人必考的證書(shū)，ACCA真題是考試離不開(kāi)的練習(xí)！

對(duì)于每一位ACCA學(xué)員來(lái)說(shuō)，要想有好的考試成績(jī)，必然需要有足夠的時(shí)間去備考才可以。ACCA考試備考不僅是知識(shí)點(diǎn)的學(xué)習(xí)，同時(shí)也需要進(jìn)行考試重難點(diǎn)的學(xué)習(xí)，幫助學(xué)員更好的掌握ACCA考試的知識(shí)點(diǎn)內(nèi)容。

ACCA證書(shū)是財(cái)會(huì)人必考的證書(shū)，ACCA真題是考試離不開(kāi)的練習(xí)！

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

1. [單選題]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

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

B. True

C. False

3. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

1、正確答案 ：B

2、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.

3、正確答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

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