ACCA考试真题是必做的吗？ACCA真题练习！

ACCA考试真题是必做的吗？ACCA真题练习！ACCA考试真题练习是每位ACCA学员都应该在考前做的事情，通过ACCA真题练习让学员掌握更多的知识点，并对ACCA考试有较好的总结。

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?

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

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.

正确答案 ：D

Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

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

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