ACCA考试真题是必须要练习的，ACCA真题包含学习的技巧！

ACCA考试在备考的时候，要对基础知识点有足够的掌握，同时还需要对ACCA真题进行练习才可以。ACCA真题是学员掌握的一部分，可以了解考试的重难点，还可以掌握考试的答题技巧。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

1. [单选题]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

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.

答案：

1、正确答案 ：D

2、正确答案 ：D

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