有人說，ACCA考試的知識點很多，都沒時間去做真題練習！對于學員來說，掌握ACCA基礎知識很關鍵，但是掌握ACCA真題的相關內容更是關鍵。ACCA真題練習去哪里找？ACCA真題每日一練！

ACCA真題是幫助學員進行知識點學習總結的關鍵，能夠讓學員更好的去理解課程的內容。ACCA真題的內容有很多，學員沒必要都做，但是對于近期考試的ACCA真題還是有必要進行練習的。

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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

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.

ACCA真題考察學員的都是綜合性的內容，并非單一知識點的學習。ACCA真題練習，融躍教育為ACCA學員提供學習的機會。ACCA模擬考試，不僅讓學員熟悉ACCA考試的模式，更是讓學員清晰的去對知識點進行應用的過程。

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