ACCA真题是学员要学习的内容吗？

ACCA考试对学员来说是财会知识掌握的过程，学员了解ACCA考试的内容，可以通过教材去学习，而ACCA题型知识点的分布，学员可以通过ACCA真题练习来获得。

1. [单选题]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?

A. $106,100

B. $70,100

C. $97,100

D. $101,600

2. [单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

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。