在進行ACCA備考的時候，學員要重視備考的質(zhì)量。在學習基礎知識的時候，還應該對ACCA考點的內(nèi)容有自己的學習與運用。ACCA真題練習對學員來說很關鍵，學會運用所學知識點才可以達到學有所用。ACCA考試資料的學員很關鍵，真題練習一定不能少！
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]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
3. [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
1、正確答案 ：A
解析：20% x (400,000 + 800,000)
2、正確答案 ：B
3、正確答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
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