ACCA真题是ACCA考试必做的练习。

ACCA考试全面的学习了财会的各方面的知识，同时也帮助学员更好的掌握了财会所需的内容。学习知识点很关键，运用与掌握知识点的内容更为关键。ACCA真题是ACCA考试必做的练习。

1. [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

2. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

1、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.

2、正确答案 ：B

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