在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。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!
单选题：
Which of the following statements is/are true?
1 A supplier of goods on credit is interested only in the statement of financial position, ie an indication of the current state of affairs.
2 The objective of financial statements is to provide information about the financial position,performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 or 2
答案：B
Which of the following are advantages of trading as a limited liability company?
1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.
2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 or 2
答案：A
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。
