ACCA国际注册会计师考试是现在报考人数较多的证书之一，人们看中的是财会证书带来的价值，同时也是知识学习与进取的过程。2021年acca练习题及答案是怎样？
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1. [单选题]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
2. [单选题]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:
A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23,105
D. $23,000
E. $20,909
F. $24,150
1、正确答案 ：D
解析：630,000 – 4,320 – 440
2、正确答案 ：F
解析：At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).
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