2021年新版ACCA备考资料下载
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ACCA证书考试的题型很多,ACCA真题学员必做!

ACCA考试的内容有很多,学员要重视每一个知识点的学习,通过ACCA真题练习让学员充分掌握考试的重难点。ACCA考试对学员来说很关键,是帮助学员在未来职场发展的关键。

1. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

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ACCA考试

2. [单选题]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

答案:

1、正确答案 :B

2、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.

ACCA考试目前不仅仅有主观分析题目也有客观选择题目,不同的科目有不同的题型。不同的题型的难度要就个人的实际的状况来说的,因为有的人适合做选择题,而有的人则比较擅长做一些创新性的主观分析题目。

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