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!
22.7 Which of the following should be disclosed in the note to the financial statements for tangible non-current assets?
1 The market value of all assets classified as tangible non-current assets, whether they have been revalued or not
2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
3 For revalued assets, the methods and significant assumptions applied in estimating the value
4 For revalued assets, the carrying amount of each class of assets that would have been included in the financial statements had the assets been carried at cost less depreciation
A 1,2and3only
B 2 and 3 only
C 2,3and4only
D 2 only
答案：C
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。
