ACCA真題練習(xí)是每一個(gè)ACCA學(xué)員備考的關(guān)鍵！

備考ACCA考試對(duì)學(xué)員來(lái)說(shuō)很關(guān)鍵，學(xué)員應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)與掌握。在備考ACCA考試的時(shí)候，學(xué)員需要學(xué)習(xí)并理解ACCA考試的內(nèi)容，ACCA真題練習(xí)是每一個(gè)ACCA學(xué)員備考的關(guān)鍵！


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]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

3. [單選題]18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company. 2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise. 3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

1、正確答案 ：A

解析：20% x (400,000 + 800,000)

2、正確答案 ：E

解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

3、正確答案 ：C

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