ACCA考試要學(xué)習(xí)的科目很多，學(xué)員在進(jìn)行知識點學(xué)習(xí)的時候，可以通過練習(xí)冊及歷年真題來了解考試的重點分布及分值部分。ACCA考試中歷年真題很有必要是學(xué)員考前信心積攢及學(xué)習(xí)效果的預(yù)習(xí)。
1. [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
2. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners
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 ：D
解析：20% x 120,000
2、正確答案 ：B
3、正確答案 ：C
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