ACCA考試中很多知識點一直都是讓考生難以掌握的重難點，為了幫助大家理解這個重難點知識，下面融躍教育列出了幾道經(jīng)典例題讓各位進行練習，并進行相應(yīng)的詳解析。
戳：“各科必背定義+歷年真題中文解析+20年習題冊（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]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
答案：
1、正確答案 ：D
2、正確答案 ：D
解析：20% x 120,000
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