小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的accaF7科目第四章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.In respect of the building in (ii), how will the increase in value from $550,000 to $740,000 be accounted for?
A.Credited to profit or loss
B.Credited to the revaluation surplus
C.Credited to retained earnings
D.Credited to an investment property reserve
