ACCA機(jī)考為全球統(tǒng)一的考試模式，使用的是統(tǒng)一的語(yǔ)言和統(tǒng)一的試卷，而且有著相同的考試規(guī)則。對(duì)于ACCA考試來(lái)說(shuō)，要想有好的表現(xiàn)，就必須明白及掌握考試的重點(diǎn)才可以。ACCA真題練習(xí)是幫助學(xué)員了解考試重難點(diǎn)的關(guān)鍵，學(xué)員可以進(jìn)行學(xué)習(xí)，掌握考試技巧。

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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]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

正確答案：

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 ：A

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