- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
备考ACCA考试的后期,ACCA学员一定要做大量的真题练习,这对于顺利通过考试是很有帮助的。ACCA真题是历年ACCA考试的题目,是ACCA考试的重难点地方,因此建议考生在考前能够进行至少三套真题的练习,并对真题的知识点进行总结,帮助自己进行提升!
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
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
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普通课程升级学员可以享受课程升级抵扣,Zui高可享受2000元课程抵扣。ACCA智播课让学员实现一站式学习,让学员轻松学习,轻松备考。升级ACCA智播课,还能获得融跃学习大礼包:单词书纸质版、三年模拟五年真题、知识图册(图谱)、融跃计划本。
备考ACCA考试中你是不是无从下手,也不知道该怎么备考,这不,这边为你准备了ACCA备考攻略和资料,有需要的在线咨询或者添加老师微信:rongyuejiaoyu。