ACCA考試的內(nèi)容有很多，學(xué)員要重視每一個知識點(diǎn)的學(xué)習(xí)，通過ACCA真題練習(xí)讓學(xué)員充分掌握考試的重難點(diǎn)。ACCA考試對學(xué)員來說很關(guān)鍵，是幫助學(xué)員在未來職場發(fā)展的關(guān)鍵。
1. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners
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2. [單選題]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
A. Which of the following accounting treatments correctly applies the principle of faithful representation?
B. Reporting a transaction based on its legal status rather than its economic substance
C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
答案：
1、正確答案 ：B
2、正確答案 ：E
解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
ACCA考試目前不僅僅有主觀分析題目也有客觀選擇題目，不同的科目有不同的題型。不同的題型的難度要就個人的實(shí)際的狀況來說的，因為有的人適合做選擇題，而有的人則比較擅長做一些創(chuàng)新性的主觀分析題目。
今天的分享就到這里，備考ACCA備考、報名、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。
