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  • 2022年新版ACCA備考資料下載
    • 考綱對比
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    ACCA考試中真題練習有哪些?

    ACCA真題練習對學員很關鍵,在備考階段學員需要通過真題練習進行知識點的運用,下面是ACCA真題練習,希望學員日有所精 進。

    1. [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

    戳:各科必背定義+歷年真題中文解析+20年習題冊(PDF版)

    ACCA考試

    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]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

    A. $32,000

    B. $16,000

    C. $10,000

    D. $24,000

    1、正確答案 :G

    解析:The learning rate was actually better than expected and only (i) could cause it to improve.

    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 :D

    解析:20% x 120,000

    以上就是融躍教育小編對ACCA考試內容的分析!ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點,如果學員還有更多想要學習的內容,可以者添加融躍教育老師微信(rongyuejiaoyu)。

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  • ACCA考試倒計時

    距2022年6月考季倒計時

    考期已過

    考試日期:2022年6月6日

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