ACCA考試真題練習多少合適？ACCA考試科目較多，學員要重視課程學習的過程，在備考沖刺階段學員還應該重視ACCA真題的練習，這樣才 能夠更好的把握考試的重難點，同時了解ACCA考官出題的意向在哪里。ACCA考試真題建議學員能夠在考前進行2-3套的練習，完全按照考試的模式進行會更好。

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正確答案 ：D

ACCA真題是幫助學員更好運用的過程，尤其是近期考試的真題能夠反映一科的重難點的要求在哪里。因此，ACCA學員要引起重視才可以。ACCA采用機考模式進行，是幫助學員更好實踐的過程。

了解更多有關ACCA考試相關資訊，在線咨詢老師或者添加融躍老師微信（rongyuejiaoyu）！另外還可以領取免 費備考資料哦！