ACCA考試教材內容是基礎，練習冊是輔助，而ACCA真題是幫助學員更好檢測ACCA課程學習效果的關鍵所在。那么，ACCA考試真題學員要常練習嗎？

ACCA真題練習還是有必要的，在考試前完成2-3套真題的練習還是必要的。下面是幫學員整理的ACCA真題，希望能幫助到你。

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

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

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 P6課程全 新上線，完 善ACCA P階段課程預售上新更有購課禮。

如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你通 關考試。