ACCA考试真题学员要常练习吗？

ACCA考试教材内容是基础，练习册是辅助，而ACCA真题是帮助学员更好检测ACCA课程学习效果的关键所在。那么，ACCA考试真题学员要常练习吗？

ACCA真题练习还是有必要的，在考试前完成2-3套真题的练习还是必要的。下面是帮学员整理的ACCA真题，希望能帮助到你。

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) financ

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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