2021年ACCA考試真題及答案學(xué)習(xí)，是幫助學(xué)員更好了解題型的關(guān)鍵！ACCA考試的科目多需要掌握的知識點也較多，學(xué)員要想順利的通過考試，必然需要經(jīng)過一段時間的苦學(xué)才可以。ACCA真題練習(xí)對學(xué)員很關(guān)鍵，是幫助學(xué)員認(rèn)識ACCA的關(guān)鍵。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
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]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?
A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
1、正確答案 ：A
解析：20% x (400,000 + 800,000)
2、正確答案 ：D
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