ACCA課程的學習，不僅要重視教材上的內容，練習冊及真題的練習也是非 常的關鍵，是幫助學員進行知識點查看的工具。同時也是對階段性學習檢驗成果的一個辦法，通過練習冊了解到學習的重點是否掌握。
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]Is the following statement true or false?
B. True
C. False
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 ：C
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：The learning rate was actually better than expected and only (i) could cause it to improve.
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