在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
5.5 A business commenced with capital in cash of $1 ,000. Inventory costing $800 plus sales tax is purchased on credit, and half is sold for $1 ,000 plus sales tax, the customer paying in cash at once. The sales tax rate is 20%. What would the accounting equation after these transactions show?
A Assets $1 ,800 less Liabilities $200 equals Capital $1 ,600
B Assets $2 ,200 less Liabilities $1 ,000 equals Capital $1 ,200
C Assets $2 ,600 less Liabilities $800 equals Capital $1 ,800
D Assets $2,600 less Liabilities $1 ,000 equals Capital $1 ,600
答案：D
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
