歷年真題練習(xí)對(duì)于學(xué)員來說是必做的練習(xí)，通過真題的練習(xí)讓學(xué)員知道，ACCA MA考試的題型有哪些，考試的形式是怎樣的。今天小編給大家分享ACCA MA考試真題內(nèi)容，希望能夠幫助到準(zhǔn)備考試的你！
1、Which of the following is a reason for an organisation NOT to use a
budget?
（A）It is steadily growing
（B）It faces extreme uncertainties in its
environment
（C）It does not seek to earn a profit
（D）It does not know the
best way to absorb fixed costs
2、Stephen borrows $1,000 for three years at an annual compound interest rate of 5% . Under the terms of the loa interest and principal is to be repaid at the end of the three-year term.
What is the total amount of interest to be repaid at the end of the loan period ( to the nearest $ ) ?
（A）$50
（B）$150
（C）$158
（D）$103
3、A timm montors labour activity. The following informationtelates to last period：
Proouchon volume ratio 96%
Budget standard hours 20,000
Actual hours 24,000
What is the labour efficiency
ratio for last period?
（A）125.00%
（B）80.00%
（C）120.00%
（D）83.33%
1、答案：B
2、答案：C
解析：=1000*(1+5%)三次方-1000=158
3、答案：effeiency ratio=80%
解析：96%=24000/20000*effeiency ratio
Note:Production volume ratio=Efficlency ratio x Capacity ratio
