ACCA歷年真題練習(xí)是把握考點(diǎn)的關(guān)鍵！

ACCA考試對(duì)學(xué)員來(lái)說(shuō)要掌握的內(nèi)容很多，學(xué)員重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)與運(yùn)用。ACCA歷年真題是學(xué)員進(jìn)行財(cái)會(huì)知識(shí)運(yùn)用的過(guò)程，是幫助學(xué)員更好理解財(cái)會(huì)知識(shí)的關(guān)鍵。

1. [單選題]Is the following statement true or false?

B. True

C. False

2. [單選題]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

3. [單選題]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

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 ：B

3、正確答案 ：F

解析：At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

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