ACCA考試真題的練習(xí)對(duì)學(xué)員很關(guān)鍵，在備考的后期，學(xué)員練習(xí)ACCA真題可以提高學(xué)習(xí)成績(jī)，同時(shí)可以掌握考試的題型，幫助學(xué)員更好的對(duì)ACCA知識(shí)點(diǎn)的運(yùn)用及分析有把握。
1. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
2. [單選題]Is the following statement true or false?
B. True
C. False
3. [單選題]The following statements have been made about life cycle costing:
A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
E. Which of the above statements is/are correct?
F. (i) and (iii)
G. (iii) only
H. (i) and (iv)
I. (ii) only
1、正確答案 ：A
解析：20% x (400,000 + 800,000)
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：All of the statements are false except statement (iii).
今天的分享就到這里，備考ACCA備考、報(bào)名、課程需求、資料等內(nèi)容，還有需要或不清楚的問題學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。
