ACCA考试真题练习多少合适？ACCA考试科目较多，学员要重视课程学习的过程，在备考冲刺阶段学员还应该重视ACCA真题的练习，这样才 能够更好的把握考试的重难点，同时了解ACCA考官出题的意向在哪里。ACCA考试真题建议学员能够在考前进行2-3套的练习，完全按照考试的模式进行会更好。
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
ACCA真题是帮助学员更好运用的过程，尤其是近期考试的真题能够反映一科的重难点的要求在哪里。因此，ACCA学员要引起重视才可以。ACCA采用机考模式进行，是帮助学员更好实践的过程。
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