ACCA考試是財會知識學(xué)習(xí)的過程，在備考的時候，學(xué)員掌握了基礎(chǔ)知識點的內(nèi)容，同時也幫助自身在財會方面有了更好的發(fā)展。ACCA考試學(xué)習(xí)離不開ACCA歷年真題的練習(xí)，同樣也需要學(xué)員扎實的基本功才可以。
1.[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
2. [單選題]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?
A. $106,100
B. $70,100
C. $97,100
D. $101,600
1、正確答案 ：G
解析：The learning rate was actually better than expected and only (i) could cause it to improve.
2、正確答案 ：C
解析：83,600 + 18,000 – 4,500 = 97,100
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