备考ACCA考试真题要做几套？怎么学习？

备考ACCA考试真题要做几套？怎么学习？备考ACCA考试学员要掌握基础的知识，还需要进行ACCA真题模拟训练，帮助学员更好的去理解课程的内容。

ACCA考试的内容有很多，学员若是能够完全理解的话，通过考试是不成问题的。备考ACCA考试建议能够有2-3套真题进行模拟训练，以充分了解课程的重难点是在哪里才可以。ACCA真题练习很关键，因此学员要引起重视。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

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

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

ACCA真题练习是ACCA学员必然要做的考试题，通过考题内容的衡量，来了解ACCA考试的重难点在哪里。

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。