ACCA考试中学员对知识点的掌握很关键，但是怎么更好的去运用所学的知识点才是通过考试的关键。ACCA真题练习是每位学员都应该了解的内容，是帮助学员了解题型的关键。
4. [单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
5. [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
4、正确答案 ：B
5、正确答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
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