備考ACCA考試為的是能夠學習到更多的財會知識，ACCA考試的知識點很多，通過ACCA真題練習可以讓學員更好的掌握ACCA考試的重難點。通過可以了解ACCA考試的考點的方向是在哪里。

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1. [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

2. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties .

1、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.

2、正確答案 ：E

解析：

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

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