ACCA考试中ACCA真题学员是必须要做！

ACCA考试是在校大学生及在职人士报考较多的证书考试，对于学员来说，要想顺利拿到ACCA证书，不仅需要完成课程的考试。ACCA考试ACCA真题学员是必须要做的，帮助掌握考试的重点及题型。

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]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

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

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

2. [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

正确答案：

1、正确答案 ：G

解析：

All of the statements are false except statement (iii).

2、正确答案 ：B

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