ACCA國際注冊會計師是全球較權(quán) 威的財會金融領(lǐng)域的證書之一。ACCA考試要求學(xué)員掌握的知識點(diǎn)很多，因此學(xué)員要有適合的參考資料才可以。ACCA真題是學(xué)員備考階段*的練習(xí)之一，每日練習(xí)可以了解考試的重難點(diǎn)。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
B. (ii) The maximum price which should be paid for an additional kg of material B is $2
C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80
E. Which of the above statements is/are correct?
F. (ii) only
G. (ii) and (iii)
H. (i) only
I. (i) and (iv)
2. [單選題]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%
3. [單選題]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
A. (i) The number of new employees recruited was lower than expected
B. (ii) Unexpected problems were encountered with production
C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
E. All of the above
F. (ii) and (iii) only
G. (i) only
H. None of the above
1、確答案 ：I
解析：Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
2、正確答案 ：C
3、正確答案 ：G
解析：The learning rate was actually better than expected and only (i) could cause it to improve.
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