ACCA考試要學(xué)習(xí)的內(nèi)容有很多，學(xué)員要想更好的理解課程的內(nèi)容，學(xué)員去認真學(xué)習(xí)并去運用才可以。ACCA真題是ACCA備考階段需要學(xué)習(xí)并進行練習(xí)的內(nèi)容，通過ACCA真題練習(xí)幫助學(xué)員更好的運用考試的知識點。

1. [單選題]Is the following statement true or false?

B. True

C. False

2. [單選題]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1、正確答案 ：B

解析：

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

2、正確答案 ：F

解析：

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。