2021年ACCA考试真题及答案学习，是帮助学员更好了解题型的关键！

2021年ACCA考试真题及答案学习，是帮助学员更好了解题型的关键！ACCA考试的科目多需要掌握的知识点也较多，学员要想顺利的通过考试，必然需要经过一段时间的苦学才可以。ACCA真题练习对学员很关键，是帮助学员认识ACCA的关键。

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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]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.

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

2、正确答案 ：D

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