ACCA機(jī)考模擬考試很關(guān)鍵，ACCA真題幫學(xué)員順利通過考試！
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]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
2. [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.
3. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
4. [單選題]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
1、正確答案 ：A
解析：20% x (400,000 + 800,000)
2、正確答案 ：D
3、正確答案 ：D
解析：20% x 120,000
4、正確答案 ：D
解析：630,000 – 4,320 – 440
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，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
