ACCA真题练习去哪里找？ACCA真题每日一练！

有人说，ACCA考试的知识点很多，都没时间去做真题练习！对于学员来说，掌握ACCA基础知识很关键，但是掌握ACCA真题的相关内容更是关键。ACCA真题练习去哪里找？ACCA真题每日一练！

ACCA真题是帮助学员进行知识点学习总结的关键，能够让学员更好的去理解课程的内容。ACCA真题的内容有很多，学员没必要都做，但是对于近期考试的ACCA真题还是有必要进行练习的。

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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

正确答案 ：E

解析：

The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

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