- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
掌握ACCA考试的内容是一个过程，学员需要学习、理解及运用，才能够对ACCA考试的内容有自己的认识。ACCA考试是财会知识学习的过程，学员要有耐心与信心。
1. [单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
B. RMB2,492
C. RMB2,576
D. RMB2,548
E. RMB3,680
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
2. [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)
答案：
1、正确答案 ：D
解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548
2、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.
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