ACCA考试真题学员要常练习吗？

ACCA考试教材内容是基础，练习册是辅助，而ACCA真题是帮助学员更好检测ACCA课程学习效果的关键所在。那么，ACCA考试真题学员要常练习吗？

ACCA真题练习还是有必要的，在考试前完成2-3套真题的练习还是必要的。下面是帮学员整理的ACCA真题，希望能帮助到你。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

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

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 P6课程全 新上线，完 善ACCA P阶段课程预售上新更有购课礼。

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。