ACCA机考模拟考试很关键，ACCA真题帮学员顺利通过考试！

ACCA机考模拟考试很关键，ACCA真题帮学员顺利通过考试！

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]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

2. [单选题]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

3. [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

4. [单选题]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

2、正确答案 ：D

3、正确答案 ：D

解析：20% x 120,000

4、正确答案 ：D

解析：630,000 – 4,320 – 440

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