ACCA考試對(duì)學(xué)員來說是知識(shí)點(diǎn)的學(xué)習(xí)，通過掌握ACCA考試的知識(shí)點(diǎn)來幫助學(xué)員更好的去工作。ACCA考試教材的學(xué)習(xí)很關(guān)鍵，知識(shí)點(diǎn)的運(yùn)用也不同忽視。ACCA考試中真題練習(xí)很重要。
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]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
B. RMB2,492
C. RMB2,576
D. RMB2,548
E. RMB3,680
3. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
1、正確答案 ：C
2、正確答案 ：D
解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548
3、正確答案 ：D
解析：20% x 120,000
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