ACCA考试P7高级审计与认证业务(International)真题2013年12月及答案解析.doc

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1、ACCA考试 P7高级审计与认证业务(International)真题 2013年12月及答案解析(总分:120.01,做题时间:180 分钟)一、Section A BOTH que(总题数:2,分数:60.00)1. (分数:35.00)_2. (分数:25.00)_二、Section B TWO ques(总题数:3,分数:60.00)(分数:20.00)(1). (分数:10.00)_(2). (分数:10.00)_(分数:20.01)(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(1). (分数:10.00)_(2). (分数:10.00)

2、ACCA考试 P7高级审计与认证业务(International)真题 2013年12月答案解析(总分:120.01,做题时间:180 分钟)一、Section A BOTH que(总题数:2,分数:60.00)1. (分数:35.00)_正确答案:( )解析:2. (分数:25.00)_正确答案:( )解析:二、Section B TWO ques(总题数:3,分数:60.00)(分数:20.00)(1). (分数:10.00)_正确答案:( )解析:(2). (分数:10.00)_正确答案:( )解析:(分数:20.01)(1). (分数:6.67)_正确答案:( )解析:(2). (分数:6.67)_正确答案:( )解析:(3). (分数:6.67)_正确答案:( )解析:(1). (分数:10.00)_正确答案:( )解析:(2). (分数:10.00)_正确答案:( )解析:

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