ACCA考試在備考的時(shí)候，要對基礎(chǔ)知識點(diǎn)有足夠的掌握，同時(shí)還需要對ACCA真題進(jìn)行練習(xí)才可以。ACCA真題是學(xué)員掌握的一部分，可以了解考試的重難點(diǎn)，還可以掌握考試的答題技巧。

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]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

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.

答案：

1、正確答案 ：D

2、正確答案 ：D

如果你對ACCA考試還有什么不清楚的地方可以在線咨詢我們或者是添加老師的微信：rongyuejiaoyu