ACCA真题每日一练！附ACCA考试复习资料！

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。