對于ACCA學(xué)員來說，順利的通過ACCA考試是很關(guān)鍵的。ACCA考試知識點(diǎn)的掌握與運(yùn)用過程中，學(xué)員要通過ACCA真題來把握。ACCA真題練習(xí)可以對學(xué)員的知識掌握程度進(jìn)行檢驗(yàn)，幫助學(xué)員更好的理解課程的難度。

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]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

2、[單選題]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：

1、正確答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

2、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.

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