ACCA考試真題練習(xí)必不可少，每日一練！

ACCA考試是在校大學(xué)生及在職人士報(bào)考較多的證書考試，對(duì)于學(xué)員來說，要想順利拿到ACCA證書，不僅需要完成課程的考試，還需要有足夠的工作經(jīng)驗(yàn)來支撐。ACCA考試真題練習(xí)不可少，是幫助學(xué)員了解考試題型的關(guān)鍵。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]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

2. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

1、正確答案 ：A

解析：20% x (400,000 + 800,000)

2、正確答案 ：B

The estate income is not taxable

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