有人說，ACCA考試的知識點很多，都沒時間去做真題練習(xí)！對于學(xué)員來說，掌握ACCA基礎(chǔ)知識很關(guān)鍵，但是掌握ACCA真題的相關(guān)內(nèi)容更是關(guān)鍵。ACCA真題練習(xí)去哪里找？ACCA真題每日一練！
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
4. [單選題]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
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.
4、正確答案 ：A
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨添加融躍教育老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學(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。
