ACCA真题是ACCA考试的关键！

ACCA真题练习是帮助学员更好的掌握财会的知识，同时也是帮助学员了解考试重难点的过程。ACCA考试的内容有很多，学员怎么去学习。ACCA真题是ACCA考试的关键，ACCA真题建议学员能够在考前完成三套题目的练习！

Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

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

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.

ACCA真题练习是学员必须要做的考试题，不仅可以从ACCA官网下载，也可以从各种教育机构去购买都是可以的。ACCA真题练习真的很重要，学员要引起重视，也要重视学习的过程。

了解更多有关ACCA考试相关资讯，在线咨询老师或者添加融跃老师微信（rongyuejiaoyu）！另外还可以领取免 费备考资料哦！