2024年ACCA（F1）科目历年真题练习，ACCA真题汇总！

ACCA真题是能够帮助考生提升和巩固知识点的重要学习资料，在历年考试中，也不乏出现真题。而在F1科目中也有类似于Equal opportunities的难点内容，为此，学姐专门为F1科目中的部分真题进行了总结，帮助大家加深对于难点知识的记忆。

一、ACCA（F1）科目历年真题练习

【单选题】A business sells$100 worth of goods to a customer,the customer pays$50 in cash immediately and will pay the remaining$50 in 30 days'time.

What is the double entry to record the purchase in the customer's accounting records?

A Debit cash$50,credit payables$50,credit purchases$50

B Debit payables$50,debit cash$50,credit purchases$100

C Debit purchases$100,credit payables$50,credit cash$50

D Debit purchases$100,credit cash$100

答案:C