2021年ACCA考試要學(xué)習(xí)的ACCA真題很多，ACCA真題及答案！ACCA真題是每一位ACCA學(xué)員在備考的時候需要練習(xí)的內(nèi)容，能幫助學(xué)員清晰的了解考試的題目類型是怎樣的。ACCA真題及答案對學(xué)員很關(guān)鍵，因此一定要認(rèn)真學(xué)習(xí)與研究。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]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. [單選題]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. [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

1、正確答案 ：A

2、正確答案 ：D

3、正確答案 ：A

解析：20% x (400,000 + 800,000)

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