ACCA考試學(xué)習(xí)的財會知識有很多，學(xué)員學(xué)習(xí)完知識以后，怎么更好的去運用才是關(guān)鍵。ACCA真題練習(xí)是幫助學(xué)員去練習(xí)的過程，可以讓學(xué)員了解考試的題型是怎樣的。
1. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
2. [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 ：A
解析：20% x (400,000 + 800,000)
2、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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