要想ACCA考試有較好的表現(xiàn)，學(xué)員必須掌握課程的知識點內(nèi)容。ACCA考試要學(xué)習(xí)的內(nèi)容很多，學(xué)員在備考的時候，了解ACCA考試的內(nèi)容，并且能夠掌握到ACCA真題的考試方向，幫助自身更好的去學(xué)習(xí)。

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

B. True

C. False

2. [單選題]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

3. [單選題]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

1、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.

2、正確答案 ：B

3、正確答案 ：F

解析：At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。