ACCA考试真题的练习确实很有必要！

ACCA考试学习的财会知识有很多，学员学习完知识以后，怎么更好的去运用才是关键。ACCA真题练习是帮助学员去练习的过程，可以让学员了解考试的题型是怎样的。

1. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

2. [单选题]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

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

2、正确答案 ：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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