有人說，ACCA考試的知識點(diǎn)很多，都沒時(shí)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！
ACCA真題是幫助學(xué)員進(jìn)行知識點(diǎn)學(xué)習(xí)總結(jié)的關(guān)鍵，能夠讓學(xué)員更好的去理解課程的內(nèi)容。ACCA真題的內(nèi)容有很多，學(xué)員沒必要都做，但是對于近期考試的ACCA真題還是有必要進(jìn)行練習(xí)的。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
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
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.
ACCA真題考察學(xué)員的都是綜合性的內(nèi)容，并非單一知識點(diǎn)的學(xué)習(xí)。ACCA真題練習(xí)，融躍教育為ACCA學(xué)員提供學(xué)習(xí)的機(jī)會。ACCA模擬考試，不僅讓學(xué)員熟悉ACCA考試的模式，更是讓學(xué)員清晰的去對知識點(diǎn)進(jìn)行應(yīng)用的過程。
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