[tom]

1B,2D,3C,4C,5C,6B,7A,8D,9B,10D, 11B,12B.

https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/exampapers/int/F8_2014_Dec_q.pdf

review answers that i guess is well with your opinion which is wrong

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