2025年ACCA考试真题下载.docxVIP

2025年ACCA考试真题下载

考试时间：______分钟总分：______分姓名：______

第一部分

1.Describethefundamentaldifferencesbetweenfinancialaccountingandmanagementaccountingintermsoftheirprimaryobjectives,usersofinformation,typeofreportsgenerated,andthebasisofaccountingused.

2.Explaintheconceptoftheaccountingequationandillustratehowitreflectsthefinancialpositionofabusiness.Provideexamplesoftransactionsthatwouldincreaseordecreaseeachcomponentoftheequation.

3.Acompanypurchasedinventoryfor￡50,000oncredittermsof2/10,n/30.Itsold60%ofthisinvento