2021年ACCA考试要学习的ACCA真题很多，ACCA真题及答案！

2021年ACCA考试要学习的ACCA真题很多，ACCA真题及答案！ACCA真题是每一位ACCA学员在备考的时候需要练习的内容，能帮助学员清晰的了解考试的题目类型是怎样的。ACCA真题及答案对学员很关键，因此一定要认真学习与研究。

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1. [单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

2. [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.

3. [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

1、正确答案 ：A

2、正确答案 ：D

3、正确答案 ：A

解析：20% x (400,000 + 800,000)

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