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.
今天的分享就到這里，備考ACCA備考、報(bào)名、課程需求、資料等內(nèi)容，還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
