ACCA真題是ACCA學(xué)員備考過程中不可或缺的資料之一，掌握課程的重難點(diǎn)能夠更好的總結(jié)備考中的不足。ACCA真題是幫助學(xué)員發(fā)掘考試難題的關(guān)鍵。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]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?

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.

2. [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

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

B. True

C. False

答案：

1、正確答案 ：D

2、正確答案 ：A

解析：20% x (400,000 + 800,000)

3、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.

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