2021年acca練習(xí)題及答案是怎樣？

ACCA國(guó)際注冊(cè)會(huì)計(jì)師考試是現(xiàn)在報(bào)考人數(shù)較多的證書之一，人們看中的是財(cái)會(huì)證書帶來的價(jià)值，同時(shí)也是知識(shí)學(xué)習(xí)與進(jìn)取的過程。2021年acca練習(xí)題及答案是怎樣？

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]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

2. [單選題]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

1、正確答案 ：D

解析：630,000 – 4,320 – 440

2、正確答案 ：F

解析：At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

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