了解ACCA考试的学员都知道，ACCA考试都是机考的形式，学员要想更好的通过ACCA考试，基础知识的学习是很关键的。ACCA考试的题型也是学员应该重视的，ACCA真题练习帮助学员更好去考试。
3. [单选题]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
4. [单选题]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
5. [单选题]Is the following statement true or false?
B. True
C. False
3、正确答案 ：F
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).
4、正确答案 ：A
5、正确答案 ：B
解析：Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.
如果你在ACCA课程学习方面遇见不同的困难，不妨添加融跃教育老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
