ACCA考试P1专业会计师真题2009年12月及答案解析.doc

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1、ACCA 考试 P1 专业会计师真题 2009 年 12 月及答案解析(总分:124.97,做题时间:180 分钟)一、Section A This ONE(总题数:1,分数:50.00)(分数:50.00)(1). (分数:12.50)_(2). (分数:12.50)_(3). (分数:12.50)_(4). (分数:12.50)_二、Section B TWO ques(总题数:3,分数:75.00)(分数:24.99)(1). (分数:8.33)_(2). (分数:8.33)_(3). (分数:8.33)_(分数:24.99)(1). (分数:8.33)_(2). (分数:8.33)_(

2、3). (分数:8.33)_(分数:24.99)(1). (分数:8.33)_(2). (分数:8.33)_(3). (分数:8.33)_ACCA 考试 P1 专业会计师真题 2009 年 12 月答案解析(总分:124.97,做题时间:180 分钟)一、Section A This ONE(总题数:1,分数:50.00)(分数:50.00)(1). (分数:12.50)_正确答案:( )解析:(2). (分数:12.50)_正确答案:( )解析:(3). (分数:12.50)_正确答案:( )解析:(4). (分数:12.50)_正确答案:( )解析:二、Section B TWO ques(总题数:3,分数:75.00)(分数:24.99)(1). (分数:8.33)_正确答案:( )解析:(2). (分数:8.33)_正确答案:( )解析:(3). (分数:8.33)_正确答案:( )解析:(分数:24.99)(1). (分数:8.33)_正确答案:( )解析:(2). (分数:8.33)_正确答案:( )解析:(3). (分数:8.33)_正确答案:( )解析:(分数:24.99)(1). (分数:8.33)_正确答案:( )解析:(2). (分数:8.33)_正确答案:( )解析:(3). (分数:8.33)_正确答案:( )解析:

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