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!
23.5 Which of the following events occurring after the reporting perlod are classified as adjusting, if material?
1 The sale of inventories valued at cost at the end of the reporting period for a figure in excess of cost
2 A valuation of land and buildings providing evidence of an impairment in value at the year end
3 The issue of shares and loan notes
4 The insolvency of a customer with a balance outstanding at the year end
A 1 and 3
B 2 and 4
C 2 and 3
D 1 and 4
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。
