2021年ACCA考試要學(xué)習(xí)的ACCA真題很多，ACCA真題及答案！ACCA真題是每一位ACCA學(xué)員在備考的時(shí)候需要練習(xí)的內(nèi)容，能幫助學(xué)員清晰的了解考試的題目類型是怎樣的。ACCA真題及答案對(duì)學(xué)員很關(guān)鍵，因此一定要認(rèn)真學(xué)習(xí)與研究。
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]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
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.
3. [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
1、正確答案 ：A
2、正確答案 ：D
3、正確答案 ：A
解析：20% x (400,000 + 800,000)
今天的分享就到這里，如果對(duì)2021年ACCA備考、報(bào)名、課程需求、資料等還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
