ACCA考试知识点的学习，ACCA真题运用并掌握！

ACCA考试中很多知识点一直都是让考生难以掌握的重难点，为了帮助大家理解这个重难点知识，下面融跃教育列出了几道经典例题让各位进行练习，并进行相应的详解析。

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]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

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

答案：

1、正确答案 ：D

2、正确答案 ：D

解析：20% x 120,000

今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题学员可以添加融跃教育老师微信rongyuejiaoyu。