ACCA真題練習是幫助學員更好的掌握ACCA考試重難點的關鍵,學員在備考的時候不見要學習教材的內(nèi)容,更重要的是能夠把所學的知識運用的實踐中去。那么,ACCA考試資料ACCA真題練習有哪些?
戳:“各科必背定義+歷年真題中文解析+20年習題冊(PDF版)”
1. [單選題]Is the following statement true or false?
B. True
C. False
2. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
1、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.
2、正確答案 :D
解析:20% x 120,000
ACCA考試的知識點內(nèi)容就分享這么多,學員如果還有更多的內(nèi)容想要學習,可以在線咨詢老師或者添加老師微信(rongyuejiaoyu)。