ACCA考试中真题练习真的重要吗？ACCA真题每日一练！

很多ACCA学员还不知道ACCA真题的重要，考前进行ACCA真题练习有效果吗？ACCA考试中真题练习真的重要吗？今天融跃小编给大家带来ACCA真题每日一练！

ACCA真题是历年ACCA考试的题目，是ACCA考试的重难点地方，因此建议学员在考前能够进行四套真题的练习，并对真题的知识点进行总结，帮助自己进行提升。

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

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正确答案 ：F

$24,150

解析：

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

ACCA真题很关键，融跃小编给ACCA学员进行真题练习，帮助学员更好的把握考点，同时对自己进行检验，若是出现不会的地方，还有及时弥补的时间。

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