ACCA考試需要ACCA真題的不斷練習(xí)！

備考ACCA考試的時(shí)候，學(xué)員是離不開(kāi)ACCA真題練習(xí)的，只有通過(guò)ACCA真題練習(xí)學(xué)員才能夠了解考試的方向是什么，怎么更好的去答題。ACCA真題是幫助學(xué)員更好掌握ACCA考試知識(shí)點(diǎn)的關(guān)鍵，因此要引起學(xué)員的重視。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

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]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 ：D

解析：630,000 – 4,320 – 440

2、正確答案 ：B

3、正確答案 ：G

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

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