ACCA考试中历年真题有必要吗？

ACCA考试要学习的科目很多，学员在进行知识点学习的时候，可以通过练习册及历年真题来了解考试的重点分布及分值部分。ACCA考试中历年真题很有必要是学员考前信心积攒及学习效果的预习。

1. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

2. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

3. [单选题]18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company. 2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise. 3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

1、正确答案 ：D

解析：20% x 120,000

2、正确答案 ：B

3、正确答案 ：C

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