ACCA考試真題學(xué)員要常練習(xí)嗎？

ACCA考試教材內(nèi)容是基礎(chǔ)，練習(xí)冊是輔助，而ACCA真題是幫助學(xué)員更好檢測ACCA課程學(xué)習(xí)效果的關(guān)鍵所在。那么，ACCA考試真題學(xué)員要常練習(xí)嗎？

ACCA真題練習(xí)還是有必要的，在考試前完成2-3套真題的練習(xí)還是必要的。下面是幫學(xué)員整理的ACCA真題，希望能幫助到你。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（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

正確答案 ：E

解析：

The substance is that there is no ‘free’ finance； its cost, as such, is built into the selling price.

》》》ACCA P6課程全 新上線，完 善ACCA P階段課程預(yù)售上新更有購課禮。

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