ACCA考試需要通過(guò)真題練習(xí)來(lái)對(duì)知識(shí)點(diǎn)有所掌握。

ACCA考試是對(duì)財(cái)會(huì)知識(shí)學(xué)習(xí)的過(guò)程，學(xué)員通過(guò)課程的學(xué)習(xí)， 幫助自身更好的去掌握財(cái)會(huì)的知識(shí)。ACCA考試需要通過(guò)真題練習(xí)來(lái)對(duì)知識(shí)點(diǎn)有所掌握。

8. [單選題]The following information is available for a manufacturing company which produces multiple products:

A. (i) The product mix ratio

B. (ii) Contribution to sales ratio for each product

C. (iii) General fixed costs

D. (iv) Method of apportioning general fixed costs

E. Which of the above are required in order to calculate the break-even sales revenue for the company?

F. All of the above

G. (i), (ii) and (iii) only

H. (i), (iii) and (iv) only

I. (ii) and (iii) only

9. [單選題]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

10. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

8、正確答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

9、正確答案 ：D

10、正確答案 ：B

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。