今天給大家帶來的每日一練，是來自ACCA F3鞏固練習題：Double entry bookkeeping，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自ACCA F8精選真題：Audit procedures and sampling，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自ACCA考試F1模擬題：The role of accounting，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自ACCA F8測試題：Internal audit，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自ACCA真題精選-P5：practice management，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自ACCA考試F4必會題：The law of obligations - Tort，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自 ACCA P2測試題：Conceptual framework ，記得做完在下拉看答案哦~ Question： Bridget filed her tax return for 2012/13 on 28 February 2014. She may give notice to an officer to amend her tax

今天給大家推薦ACCA F8必刷題：Audit procedures and sampling，記得做完在下拉看答案哦！

今天給大家帶來的每日一練，是來自ACCA F1會計師測試題：The role of accounting，記得做完在下拉看答案哦~

今天給大家帶來的每日一練，是來自 ACCA P4精選真題：Hedging against interest rate risk ，記得做完在下拉看答案哦~ Question： A company arranges a borrowers option.The notional principal is$5 million,the strike rate is 6.5%and the interest period is nine months(270 days).At the options expiry date,LIBOR is 7.6%. What will be the payment to settle the option agreement,ignoring discounting?Assume a year of 360 days. A.There will be no payment B.$39,025.54 C.$41,250.00 D.$39,332.54 The correct answer is: C LIBOR is higher than the strike rate for the borrowers option,therefore the option will be exercised by the company.The payment is made immediately the option is exercised,i.e.at the start of the notional interest period. The payment is: ((7.6%-6.5%)x($5 million x 270 days))/360 days=$41,250.00 ▍ 本文由中國ACCA考試網整理發布，如需轉載或引用請完整注明出處，不得篡改替換。更多ACCA精彩練習題，敬請關注微信公眾號：ACCA學習幫（accaxxb）。 *很多人在學習ACCA的時候，難免因為方法不對或者說找不到切入點，而頻頻不懂...為了幫助大家在2017年更好的學習ACCA，我們整理了一些 「ACCANOTES F1-P5」 ，這些或許可以幫助你更好的掌握和學習ACCA， 點擊免費領取 。