ACCA真题练习是帮助学员更好的掌握ACCA考试重难点的关键,学员在备考的时候不见要学习教材的内容,更重要的是能够把所学的知识运用的实践中去。那么,ACCA考试资料ACCA真题练习有哪些?

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ACCA考试

1. [单选题]Is the following statement true or false?

B. True

C. False

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

1、正确答案 :B

解析:

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

2、正确答案 :D

解析:20% x 120,000

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