ACCA考試中真題是否很關鍵？ACCA考試真題練習！大家都知道，往年考試真題是學員必要要學習的，也是了解一門課程考試重難點的關鍵。ACCA考試中真題確實很關鍵，因此建議學員一般需要做三套ACCA真題試卷才可以。
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1、19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
正確答案 ：B
2、19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
正確答案 ：C
在學習ACCA課程知識點的時候，學員也不要忽視了課程的重難點的學習。ACCA真是很關鍵，因此需要大家重視。同時參加ACCA備考的學員，也應該重視ACCA考官文章，為自己更好通過考試做好準備。
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