ACCA真题每日一练！附ACCA考试复习资料！

备考ACCA考试的后期，ACCA学员一定要做大量的真题练习，这对于顺利通过考试是很有帮助的。ACCA真题是历年ACCA考试的题目，是ACCA考试的重难点地方，因此建议考生在考前能够进行至少三套真题的练习，并对真题的知识点进行总结，帮助自己进行提升！

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

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.

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