【摘要】 ACC考试是具有国际性的考试，对个人职业发展有着重要意义。小编整理了2020年ACCA考试《会计师与企业》模拟试题，仔细阅读相关规定。一起来看看2020年ACCA考试《会计师与企业》模拟试题。
1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：
Bravado Message Mixted
$m $m $m
Assets：
Non-current assets
Property，plant and equipment 265 250 161
Investments in subsidiaries
Message 500
Mixted 128
Investment in associate - Clarity 20
Available-for-sale financial assets 51 6 5
- - -
764 256 166
- - -
Current assets：
Inventories 155 55 75
Trade receivables 91 45 52
Cash and cash equivalents 102 100 8
- - -
528 200 115
- - -
Total assets 1，092 456 279
- - -
Equity and liabilities：
Share capital 520 220 100
Retained earnings 240 150 80
Other components of equity 12 4 7
- - -
Total equity 772 574 187
以上就是考必过为大家整理的2020年ACCA考试《会计师与企业》模拟试题的具体内容。没有特别幸运，那么请先特别努力，别因为懒惰而失败，还矫情地将原因归于自己倒霉。你必须特别努力，才能显得毫不费力。最后，考必过预祝大家在未来的ACCA考试中能够取得优异的成绩!