ACCA真题练习是帮助学员更好的掌握ACCA考试重难点的关键,学员在备考的时候不见要学习教材的内容,更重要的是能够把所学的知识运用的实践中去。那么,ACCA考试资料ACCA真题练习有哪些?

1. [单选题]Is the following statement true or false?
B. True
C. False
2. [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
1、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.
2、正确答案 :D
解析:20% x 120,000
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