在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。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!
7 Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C Depreciation charged on reducing balance method rather than straight line
D Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period
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。
