ACCA考試中真題練習(xí)很關(guān)鍵！

6. [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

7. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

8. [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

6、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.

7、正確答案 ：D

解析：630,000 – 4,320 – 440

8、正確答案 ：A

解析：20% x (400,000 + 800,000)

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