练习ACCA真题的内容是帮助学员更好的理解课程的关键，学员在备考的时候，通过课程内容的学习来掌握教材的内容。对ACCA学员来说，只有掌握了ACCA考试的核心，才能够在考试中有较好的表现。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
3. [单选题]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
4. [单选题]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
A. Which of the following accounting treatments correctly applies the principle of faithful representation?
B. Reporting a transaction based on its legal status rather than its economic substance
C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
5. [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
正确答案：
3、正确答案 ：B
解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.
4、正确答案 ：E
解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
5、正确答案 ：D
解析：20% x 120,000
如果你在ACCA课程学习方面遇见不同的困难，不妨添加融跃教育老师微信（ryacca668），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
