ACCA考试中的真题练习很有必要！

ACCA真题练习是每一位学员都需要做的练习，了解考试的题型同时了解答题的技巧很关键。ACCA考试的练习让学员有更好的准备，为ACCA考试做准备。

9. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

10. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

9、正确答案 ：D

解析：20% x 120,000

10、正确答案 ：A

解析：20% x (400,000 + 800,000)

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。