備考ACCA考試的后期，ACCA學(xué)員一定要做大量的真題練習(xí)，這對(duì)于順利通過考試是很有幫助的。ACCA真題是歷年ACCA考試的題目，是ACCA考試的重難點(diǎn)地方，因此建議考生在考前能夠進(jìn)行至少三套真題的練習(xí)，并對(duì)真題的知識(shí)點(diǎn)進(jìn)行總結(jié)，幫助自己進(jìn)行提升！

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

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普通課程升級(jí)學(xué)員可以享受課程升級(jí)抵扣，Zui高可享受2000元課程抵扣。ACCA智播課讓學(xué)員實(shí)現(xiàn)一站式學(xué)習(xí)，讓學(xué)員輕松學(xué)習(xí)，輕松備考。升級(jí)ACCA智播課，還能獲得融躍學(xué)習(xí)大禮包：單詞書紙質(zhì)版、三年模擬五年真題、知識(shí)圖冊（圖譜）、融躍計(jì)劃本。

備考ACCA考試中你是不是無從下手，也不知道該怎么備考，這不，這邊為你準(zhǔn)備了ACCA備考攻略和資料，有需要的在線咨詢或者添加老師微信：rongyuejiaoyu。