ACCA考试中很多知识点一直都是让考生难以掌握的重难点，为了帮助大家理解这个重难点知识，下面融跃教育列出了几道经典例题让各位进行练习，并进行相应的详解析。
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]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?
A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
2. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
答案：
1、正确答案 ：D
2、正确答案 ：D
解析：20% x 120,000
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