ACCA真題練習是幫助學員更好的掌握財會的知識，同時也是幫助學員了解考試重難點的過程。ACCA考試的內(nèi)容有很多，學員怎么去學習。ACCA真題是ACCA考試的關鍵，ACCA真題建議學員能夠在考前完成三套題目的練習！

Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

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真題練習是學員必須要做的考試題，不僅可以從ACCA官網(wǎng)下載，也可以從各種教育機構去購買都是可以的。ACCA真題練習真的很重要，學員要引起重視，也要重視學習的過程。

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