ACCA考试中真题很关键吗？ACCA考试会考到之前的题目吗？

ACCA考试中真题很关键吗？ACCA考试会考到之前的题目吗？ACCA真题是每一位ACCA学员在备考的时候需要练习的内容，能帮助学员清晰的了解考试的题目类型是怎样的。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

1. [单选题]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

2. [单选题]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

答案：

1、正确答案 ：D

解析：20% x 120,000

2、正确答案 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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