財(cái)會(huì)證書(shū)考試是對(duì)財(cái)會(huì)知識(shí)的學(xué)習(xí)，ACCA證書(shū)在國(guó)內(nèi)有一定的知名度，學(xué)員完成了考試就可以拿到證書(shū)。ACCA考試期間學(xué)員要重視真題練習(xí)，是幫助學(xué)員進(jìn)行知識(shí)點(diǎn)運(yùn)用的過(guò)程。

3. [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.

4. [單選題]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?

A. $106,100

B. $70,100

C. $97,100

D. $101,600

5. [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

備考ACCA考試中你是不是無(wú)從下手，也不知道該怎么備考，融躍教育為你準(zhǔn)備了ACCA備考攻略和資料，有需要的添加融躍教育老師微信：rongyuejiaoyu。