ACCA证书属于英国的财会证书，与国内财会证书有很多的不同之处。ACCA考试中历年真题的练习很关键，可以帮助学员了解考试的重难点，还可以帮助对考试技巧的总结！
4. [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
5. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners
4、正确答案 ：D
解析：20% x 120,000
5、正确答案 ：B
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