ACCA考试是在校大学生及在职人士报考较多的证书考试，对于学员来说，要想顺利拿到ACCA证书，不仅需要完成课程的考试，还需要有足够的工作经验来支撑。ACCA考试真题练习不可少，是帮助学员了解考试题型的关键。
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1. [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
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 ：A
解析：20% x (400,000 + 800,000)
2、正确答案 ：B
The estate income is not taxable
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