ACCA考试资料中ACCA真题是学员重要的参考！

相信很多ACCA学习在备考的时候，不仅跟着网课进行学习，进行ACCA试题的练习，还需要在考试冲刺阶段完成ACCA真题的练习，让自己更好的去把握ACCA考试的类型及考试的重难点分析。

ACCA考试资料有很多，而ACCA真题是学员必不可少的备考资料。ACCA真题练习帮助学员进行知识的实践及查漏补缺，更好的去适应课程的学习，为考出理想成绩做充分的准备。

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1. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

2. [单选题]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. [单选题]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

4. [单选题]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

E. Which of the above statements is/are correct?

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

1、正确答案 ：B

2、正确答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

3、正确答案 ：E

解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

4、正确答案 ：I

解析：Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

》》》ACCA模拟考试通过考前练习，让学员充分了解考试模式，为ACCA考试做好充足的准备。

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