ACCA是國外的證書考試，學(xué)員通過課程的學(xué)習(xí)掌握到適應(yīng)國際會(huì)計(jì)準(zhǔn)則的證書。ACCA考試學(xué)員要學(xué)習(xí)的內(nèi)容很多，學(xué)員應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的運(yùn)用。ACCA歷年真題練習(xí)，掌握考試的知識(shí)點(diǎn)。
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]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
2. [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
3. [單選題]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
A. Which of the following accounting treatments correctly applies the principle of faithful representation?
B. Reporting a transaction based on its legal status rather than its economic substance
C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
1、正確答案 ：C
2、正確答案 ：G
解析：All of the statements are false except statement (iii).
3、正確答案 ：E
解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
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