2023年ACCA／CAT历年考试考试历年难、易错考点荟萃带答案解析.docxVIP

长风破浪会有时，直挂云帆济沧海。 住在富人区的她 2023年ACCA／CAT历年考试考试历年难、易错考点荟萃带答案解析 第1卷 一.单选题(共10题) 1.24 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 2.18 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