在備考ACCA考試的時(shí)候?qū)W員要重視知識(shí)點(diǎn)的學(xué)習(xí)，掌握了考綱的知識(shí)點(diǎn)內(nèi)容，學(xué)員需要通過ACCA真題練習(xí)來進(jìn)行知識(shí)點(diǎn)的運(yùn)用，了解考試的題型與考綱的內(nèi)容。
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]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
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 ：A
解析：20% x (400,000 + 800,000)
2、正確答案 ：G
解析：The method of apportioning general fixed costs is not
required to calculate the break-even sales revenue.
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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