ACCA考试真题每日一练！

有人说，ACCA考试的知识点很多，都没时间去做真题练习！对于学员来说，掌握ACCA基础知识很关键，但是掌握ACCA真题的相关内容更是关键。ACCA真题练习去哪里找？ACCA真题每日一练！

3. [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

4. [单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

3、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.

4、正确答案 ：A

如果你在ACCA课程学习方面遇见不同的困难，不妨添加融跃教育老师微信（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。