今天给大家带来的每日一练，是来自ACCA F3巩固练习题：Double entry bookkeeping，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA F8精选真题：Audit procedures and sampling，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA考试F1模拟题：The role of accounting，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA F8测试题：Internal audit，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA真题精选-P5：practice management，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA考试F4必会题：The law of obligations - Tort，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自 ACCA P2测试题：Conceptual framework ，记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

今天给大家推荐ACCA F8必刷题：Audit procedures and sampling，记得做完在下拉看答案哦！

今天给大家带来的每日一练，是来自ACCA F1会计师测试题：The role of accounting，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自 ACCA P4精选真题：Hedging against interest rate risk ，记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 ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。 *很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些 「ACCANOTES F1-P5」 ，这些或许可以帮助你更好的掌握和学习ACCA， 点击免费领取 。