ACCA考試是對財會基礎(chǔ)知識的學習，學員在備考的時候，需要先掌握基礎(chǔ)的內(nèi)容，還需要對所學的知識點有所運用才可以。ACCA考試前學員一定要做ACCA真題練習，了解考試的題型與技巧。
1. [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
2. [單選題]Is the following statement true or false?
B. True
C. False
3. [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%
1、正確答案 ：G
解析：All of the statements are false except statement (iii).
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 ：C
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