ACCA考試學習的財會知識有很多,學員學習完知識以后,怎么更好的去運用才是關鍵。ACCA真題練習是幫助學員去練習的過程,可以讓學員了解考試的題型是怎樣的。
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]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
A. Which of the following accounting treatments correctly applies the principle of faithful representation?
B. Reporting a transaction based on its legal status rather than its economic substance
C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
1、正確答案 :A
解析:20% x (400,000 + 800,000)
2、正確答案 :E
解析:The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
如果你在ACCA課程學習方面遇見不同的困難,不妨添加融躍教育老師微信(rongyuejiaoyu),讓老師為你進行課程的解答。同時還可以試學融躍教育課程,找到適合自己的內容,更好的幫助你通 關考試。