備考ACCA考試的后期，ACCA學(xué)員一定要做大量的真題練習(xí)，這對于順利通過考試是很有幫助的。ACCA真題是歷年ACCA考試的題目，是ACCA考試的重難點(diǎn)地方，因此建議考生在考前能夠進(jìn)行至少三套真題的練習(xí)，并對真題的知識點(diǎn)進(jìn)行總結(jié)，幫助自己進(jìn)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

正確答案 ：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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