ACCA考试真题练习了解知识点!

ACCA考试的学习资料有很多,ACCA真题是帮助学员更好掌握ACCA考试重难点的关键,在了解了ACCA真题的内容之后,学员能更好的去学习ACCA考试的内容。


1. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

2. [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.

1、正确答案 :B

2、正确答案 :D

ACCA考试的相关内容分享就到这里,融跃教育为ACCA学员准备各种资料、免费代报名等服务,还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。