ACCA属于国外会计证书考试，学员在参加考试的时候，应该了解现在考试的形式是怎样的。ACCA考试中真题练习很关键，学员要重视知识点的掌握。
1. [单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
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
3. [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
1、正确答案 ：C
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.
3、正确答案 ：B
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