ACCA考試學(xué)習(xí)的財(cái)會(huì)知識(shí)有很多，學(xué)員學(xué)習(xí)完知識(shí)以后，怎么更好的去運(yùn)用才是關(guān)鍵。ACCA真題練習(xí)是幫助學(xué)員去練習(xí)的過程，可以讓學(xué)員了解考試的題型是怎樣的。

1. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

2. [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

1、正確答案 ：A

解析：20% x (400,000 + 800,000)

2、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.

如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨添加融躍教育老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。