ACCA真題練習(xí)是通過(guò)考試的過(guò)程！

ACCA課程的學(xué)習(xí)，不僅要重視教材上的內(nèi)容，練習(xí)冊(cè)及真題的練習(xí)也是非 常的關(guān)鍵，是幫助學(xué)員進(jìn)行知識(shí)點(diǎn)查看的工具。同時(shí)也是對(duì)階段性學(xué)習(xí)檢驗(yàn)成果的一個(gè)辦法，通過(guò)練習(xí)冊(cè)了解到學(xué)習(xí)的重點(diǎn)是否掌握。

1. [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%

2. [單選題]Is the following statement true or false?

B. True

C. False

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、正確答案 ：C

2、正確答案 ：B

解析：Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

3、正確答案 ：G

解析：The learning rate was actually better than expected and only (i) could cause it to improve.

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。