ACCA考試全面的學(xué)習(xí)了財(cái)會(huì)的各方面的知識(shí)，同時(shí)也幫助學(xué)員更好的掌握了財(cái)會(huì)所需的內(nèi)容。學(xué)習(xí)知識(shí)點(diǎn)很關(guān)鍵，運(yùn)用與掌握知識(shí)點(diǎn)的內(nèi)容更為關(guān)鍵。ACCA真題是ACCA考試必做的練習(xí)。

1. [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

2. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

1、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.

2、正確答案 ：B

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