備考ACCA考試，掌握知識點的內(nèi)容很關(guān)鍵。ACCA考試是幫助學(xué)員更好掌握財會知識的過程，也是ACCA考試的關(guān)鍵所在。ACCA考試中ACCA真題真的很關(guān)鍵嗎？
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9. [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
10. [單選題]Hindberg is a car retailer. On 1 April 2014， Hindberg sold a car to Latterly on the following terms:
A. Latterly paid $12，650 (half of the cost) on 1 April 2014 and would pay the remaining $12，650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23，105
D. $23，000
E. $20，909
F. $24，150
9、正確答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
10、正確答案 ：F
解析：At 31 March 2015， the deferred consideration of $12，650 would need to be discounted by 10% for one year to $11，500 (effectively deferring a finance cost of $1，150). The total amount credited to profit or loss would be $24，150 (12，650 + 11，500).
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