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！
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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.
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