ACCA考試真題是必做的嗎？ACCA真題練習(xí)！ACCA考試真題練習(xí)是每位ACCA學(xué)員都應(yīng)該在考前做的事情，通過ACCA真題練習(xí)讓學(xué)員掌握更多的知識點，并對ACCA考試有較好的總結(jié)。
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(xí)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
Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
[單選題]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
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