ACCA考試在備考的時(shí)候，要對(duì)基礎(chǔ)知識(shí)點(diǎn)有足夠的掌握，同時(shí)還需要對(duì)ACCA真題進(jìn)行練習(xí)才可以。ACCA真題是學(xué)員掌握的一部分，可以了解考試的重難點(diǎn)，還可以掌握考試的答題技巧。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

2. [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.

答案：

1、正確答案 ：D

2、正確答案 ：D

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