- 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
现在报名ACCA考试还是来得及的,学员若是想要一次通 关ACCA考试,需要有足够的时间去备考才可以。ACCA考试的资料中ACCA真题是学员必须要做的,了解考试的题型才能够更顺利的通过考试。
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
1. [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)
2. [单选题]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?
A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
答案:
1、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.
2、正确答案 :D
通过ACCA课程的学习,学员对财会知识有了更深入的了解,备考ACCA考试更有信心。备考路上我们一路同行,备考路上的艰辛,我们一起走过,分享你的备考经验与难题,一起解决rongyuejiaoyu。