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!
22.2 For which class or classes of assets should a company disclose in the notes to the financial statements a reconcilation of the opening carrying amount to the closing carrying amount, showing the movements in the period?
1 Cash
2 Intangible assets
3 Tangible non-current assets
4 Trade receivables
A 3 only
B 2 and 3 only
C 1 and 4 only
D 1 only
答案：B
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。
