ACCA考试很关键，ACCA真题练习帮助学员通过考试。

ACCA财会知识的学习是帮助学员建立良好的会计基础，ACCA考试的科目较多，学员的学习难度也在不断的加大。在备考的时候，学员通过ACCA真题了解考试的方向与重难点，充分的为ACCA考试做好准备。

1. [单选题]Is the following statement true or false?

B. True

C. False

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]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]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

答案：

1、正确答案 ：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.

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 ：B

ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。