- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
ACCA考试真题是必做的吗？ACCA真题练习！ACCA考试真题练习是每位ACCA学员都应该在考前做的事情，通过ACCA真题练习让学员掌握更多的知识点，并对ACCA考试有较好的总结。
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.
正确答案 ：D
Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
[单选题]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。
